The Federal Firearms License (FFL) became necessary for the manufacture and sale of firearms after the gun control act of 1968 was passed. In order to obtain an FFL, you must file an ATF form 7 with the Bureau of Alcohol, Tobacco, Firearms and Explosives. Below I will clarify the different types of licenses that can be obtained with Form 7 as well as the special operation tax classes (SOT) for NFA firearms.
The FFL license types include:
1. Dealer in firearms: Firearms other than destructive devices. Fee: $200
2. Pawnbroker for firearms: Firearms other than destructive devices. Fee: $200.
3. Collector of Curio and Relic (C&R) firearms: For collecting but not for buying or selling. Fee: $30.00
6. Manufacturer of ammunition and reloading components other than armor piercing ammunition: NFA, destructive. Fee: $150
7. Manufacturer of firearms, ammunition and ammunition components other than NFA, Destructive devices and armor piercing ammunition
8. Importer of firearms and ammunition other than destructive devices. Fee: $150
9. Dealer in destructive devices. Fee: $3000
10. Manufacturer of firearms, ammunition and ammunition components, including NFA destructive devices but no other NFA items, and not including armor piercing ammunition.
11. Importer of firearms, ammunition and NFA destructive devices, but no other NFA items.
For the National Firearms Act of 1934 (NFA), the firearms and ammunition classification is:
Class 1: Importer of NFA firearms
Class 2: Manufacturer of NFA firearms
Class 3: Dealer of NFA firearms
Note: All firearms licenses are valid for a period of three years (3), and are non-transferable.
Hopefully this brief outline will give you a better appreciation for the complexity of obtaining and maintaining federal firearms licenses. However, try not to be dissuaded by this complexity. Take some time to do the research and seek help as needed and you should find that this can be a rewarding and profitable undertaking.