Special Occupational Tax Classes
| Class | Usage |
| Class 1 | importer of NFA firearms |
| Class 2 | manufacturer & dealer of NFA firearms |
| Class 3 | dealer of NFA firearms |
Class 1 SOT status requires an importer FFL, either Type 8 or 11.
Class 2 SOT status requires a manufacturer FFL, either Type 7 or 10.
Class 3 SOT status requires a dealer or manufacturer FFL, either Type 1, 2, 7, 8, 9, 10, or 11.
Read more about this topic: Federal Firearms License
Famous quotes containing the words special, occupational, tax and/or classes:
“The line that I am urging as today’s conventional wisdom is not a denial of consciousness. It is often called, with more reason, a repudiation of mind. It is indeed a repudiation of mind as a second substance, over and above body. It can be described less harshly as an identification of mind with some of the faculties, states, and activities of the body. Mental states and events are a special subclass of the states and events of the human or animal body.”
—Willard Van Orman Quine (b. 1908)
“There is, I confess, a hazard to the philosophical analysis of humor. If one rereads the passages that have been analyzed, one may no longer be able to laugh at them. This is an occupational hazard: Philosophy is taking the laughter out of humor.”
—A.P. Martinich (b. 1946)
“As a Tax-Paying Citizen of the United States I am entitled to a voice in Governmental affairs.... Having paid this unlawful Tax under written Protest for forty years, I am entitled to receive from the Treasury of “Uncle Sam” the full amount of both Principal and Interest.”
—Susan Pecker Fowler (1823–1911)
“I have no doubt but that the misery of the lower classes will be found to abate whenever the Government assumes a freer aspect and the laws favor a subdivision of Property.”
—James Madison (1751–1836)