Federal Firearms License - Special Occupational Tax Classes

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.

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