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
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