For 90 years, transferring a National Firearms Act (NFA) item to a civilian buyer carried a $200 federal tax. On January 1, 2026, that tax dropped to $0 for most NFA categories. The paperwork and wait did not change — only the price tag.
What changed
A provision in the law signed July 4, 2025 eliminated the $200 transfer and making tax for several NFA categories, effective for ATF Form 1 or Form 4 submissions on or after January 1, 2026.
Now at $0 federal tax
- Suppressors (silencers)
- Short-Barreled Rifles (SBRs)
- Short-Barreled Shotguns (SBSs)
- Any Other Weapons (AOWs)
Still at $200 federal tax (unchanged)
- Machine guns
- Destructive devices
What did NOT change
The tax is gone. The regulation is not. Every other NFA requirement still applies: Form 1 or Form 4 paperwork, fingerprints and a photo, ATF approval and wait time, registration in the National Firearms Registration and Transfer Record, eligibility checks, and dealer SOT licensing for transfers.
The wait is still real
Form 4 approval times in 2026 have ranged from roughly one week to a few months depending on workload and whether you file as an individual or a trust. Plan accordingly.
Why this matters
The $200 tax was the number that made casual buyers walk away. With it gone, demand has climbed sharply through 2026 and is shifting where the friction now sits — onto the dealer who handles the paperwork and on the wait time.
The process — high level
At a high level: choose your item, decide individual vs. trust, file the Form 4 (or Form 1 to make), submit fingerprints and a photo, wait for ATF approval, then take possession. A Class 3 dealer can walk you through each step — that is the part we will handle once our FFL+SOT is approved.
Want to be first when our FFL with Class 3 SOT clears?
Join the Early Access ListA note on gun trusts
Trusts are optional. They let multiple people legally possess the item without each filing their own Form 4, and they simplify estate transfer. Worth a brief conversation with a Florida firearms attorney before you file.
