FFL Types & SOT Classes
Complete reference guide for all 9 FFL license types and 3 SOT classes
Federal Firearms License Types
Nine active FFL types, each authorizing different firearms-related activities. Choose based on your business model.
Dealer in Firearms
The most common FFL. Buy and sell firearms as a business, conduct transfers.
Activities
Buy/Sell
Transfers
Gunsmithing
Pawnbroker
Same as Type 01 plus accepting firearms as collateral for loans.
Activities
Buy/Sell
Pawn
Transfers
Collector of C&R
Curio & Relic license for collectors. Direct shipping of C&R firearms — not for business.
Activities
C&R Only
Interstate
Manufacturer
Build and sell firearms commercially. Includes all Type 01 activities.
Activities
Manufacturing
Buy/Sell
Gunsmithing
Importer
Import firearms and ammunition commercially. Additional import compliance required.
Activities
Importing
Buy/Sell
DD Dealer/Mfg/Importer
Destructive devices: explosives, large-bore weapons. Specialized requirements.
Special Occupational Tax (SOT) Classes
SOT is an annual tax for FFLs who want to deal in NFA items. Your class depends on your FFL type.
Class 3 SOT
Deal in suppressors, SBRs, SBSs, machine guns. The “Class 3 dealer” most people reference.
Class 2 SOT
Manufacture NFA items. Fee based on gross receipts ($500 under $500K, $1,000 over).
Class 1 SOT
Import NFA items commercially. Same fee structure as Class 2.
Common Misconceptions
Continue Learning
Want to see how it all works together?
FFL-Bro connects your inventory, compliance, customers, and sales in one place.