FFL Types & SOT Classes
Complete reference for all 9 FFL license types and 3 SOT classes — fees, what each authorizes, and the combinations working dealers actually need.
Federal Firearms License types
| Type | Name | Initial fee | 3-yr renewal | What it authorizes |
|---|---|---|---|---|
| 01 | Dealer in Firearms | $200 | $90 | Buy/sell firearms, conduct transfers, gunsmithing |
| 02 | Pawnbroker | $200 | $90 | Everything Type 01 does, plus pawn transactions |
| 03 | Collector (C&R) | $30 | $30 | Acquire curio & relic firearms for a personal collection — NOT a dealer license |
| 06 | Manufacturer of Ammunition | $30 | $30 | Manufacture ammunition (not armor-piercing) |
| 07 | Manufacturer of Firearms | $150 | $150 | Manufacture and deal in firearms |
| 08 | Importer of Firearms | $150 | $150 | Import and deal in firearms |
| 09 | Dealer in Destructive Devices | $3,000 | $3,000 | Deal in destructive devices |
| 10 | Manufacturer of Destructive Devices | $3,000 | $3,000 | Manufacture destructive devices |
| 11 | Importer of Destructive Devices | $3,000 | $3,000 | Import destructive devices |
SOT classes (NFA)
A Special Occupational Taxpayer registration sits ON TOP of an FFL and unlocks NFA business. The SOT year runs July 1 – June 30, paid annually.
| Class | Role | Requires FFL | Annual tax |
|---|---|---|---|
| Class 1 | Importer of NFA firearms | Type 08 or 11 | $1,000 (reduced $500 if receipts under $500K) |
| Class 2 | Manufacturer of NFA firearms | Type 07 or 10 | $1,000 (reduced $500 if receipts under $500K) |
| Class 3 | Dealer in NFA firearms | Type 01 or 02 | $500 |
Which combination do you need?
- Gun store / transfers / gunsmithing: Type 01. Add Class 3 SOT to sell suppressors and other NFA items.
- Manufacturing your own line: Type 07; add Class 2 SOT for NFA manufacturing (SBRs, suppressors).
- Pawn operations: Type 02 (+ Class 3 SOT for NFA).
- Personal C&R collecting: Type 03 — remember it is not a business license.
FAQ
Do I need a separate license for NFA items?
No separate license — you add the appropriate SOT class to your existing FFL and pay the annual tax.
Did the 2026 tax stamp change affect FFL or SOT fees?
No. The $0 stamp change applies to the transfer/making tax on suppressors and SBRs — license and SOT fees are unchanged.
How long does an FFL take to get?
ATF targets roughly 60 days from a complete application; interviews and local factors move it. See choosing your FFL model.
Fee schedule per standard ATF rates — verify current figures with ATF before filing. General information, not legal advice.