Proposal summary
ATF proposed clarifying that the special occupational tax attaches to each type of NFA business activity conducted at a location—dealing, manufacturing, or importing—rather than automatically multiplying merely because one person holds multiple GCA licenses for the same activity at that location.
Current status
The comment period ended July 6, 2026. Businesses with unusual combinations of licenses or activities should not make tax-status changes based on the proposal alone.
Primary source: ATF — Clarifying Special (Occupational) Tax Payments Per Business Activity (1140-AA76) ↗
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