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Last Revised • November 7, 2026

NFA Purchase Guide

Suppressors, short barreled rifles and shotguns, “any other weapons,” and machine guns are regulated by the National Firearms Act (NFA). Whether you have never heard of it or you have a safe full of NFA items, this guide explains what has changed, how Keep Shooting handles every transfer, and what we recommend you do.

Jump to a Section Machine Gun Status Guide

What Is the NFA?

The National Firearms Act is a federal law passed in 1934. It created a special registration system, run by the ATF, for certain categories of firearms that Congress considered especially dangerous. Items covered by the NFA are what most people call “NFA items,” “Class III,” or “tax stamp” items.

What the NFA covers

Suppressors (Silencers)

Any device for reducing the report of a firearm, including parts intended for one.

Short Barreled Rifles (SBR)

Rifles with a barrel under 16 inches, or an overall length under 26 inches.

Short Barreled Shotguns (SBS)

Shotguns with a barrel under 18 inches, or an overall length under 26 inches.

“Any Other Weapons” (AOW)

Concealable firearms other than pistols and revolvers, such as pen guns, smoothbore pistols, and certain combination guns.

Machine Guns

Firearms that fire more than one shot per pull of the trigger, plus the frames, receivers, and conversion parts that make them so. See our machine gun guide.

Destructive Devices

Explosive, incendiary, or poison-gas devices, and most firearms with a bore over one-half inch (with a sporting-purpose exception for some shotguns).

A brief history

  • 1934 — the National Firearms Act. Passed in response to the gangland crime of the Prohibition era. Congress imposed a $200 tax on making and transferring these firearms (a very large sum in 1934) and required each one to be registered. The tax was written to discourage ownership, and it stayed at $200 for more than 90 years.
  • 1968 — the Gun Control Act. Added licensing of dealers, background-check and recordkeeping rules, and prohibited categories of buyers. Those rules apply to NFA items today.
  • 1986 — Firearm Owners Protection Act. The Hughes Amendment (18 U.S.C. § 922(o)) closed the machine gun registry to new civilian-transferable machine guns as of May 19, 1986. That is why transferable machine guns are scarce and priced like collectibles.
  • 2025 — the One Big Beautiful Bill Act. Congress reduced the making and transfer tax to $0 for suppressors, short barreled rifles, short barreled shotguns, and “any other weapons.” Machine guns and destructive devices stayed at $200.

Where Things Stand Now

$0 Tax

There is no longer a $200 transfer tax on suppressors, short barreled rifles, short barreled shotguns, or “any other weapons.” The tax on these items is $0.

Still $200

Machine guns and destructive devices still require the $200 transfer tax, and every NFA requirement still applies to them in full: ATF-approved Form 4 before transfer, registration, and tax payment.

How the changes unfolded

  • Tax set to $0. Congress eliminated the making and transfer taxes for suppressors, SBRs, SBSs, and AOWs in the One Big Beautiful Bill Act.
  • August 5, 2026 — court ruling. In Silencer Shop Foundation v. ATF (N.D. Tex.), a federal district court enjoined enforcement of the NFA’s making, registration, and transfer provisions for these items. The injunction only protects the parties to the lawsuit.
  • October 9, 2026 — ATF guidance. As a matter of enforcement discretion, ATF extended the same non-enforcement to everyone: no prior ATF approval to make or transfer these items, and no enforcement of registration or the unregistered-possession prohibitions for them. ATF will still accept NFA forms from anyone who wants to register voluntarily.

“No tax” does not mean “unregulated.” These items are still firearms under the Gun Control Act. Dealers must complete an ATF Form 4473 and a NICS background check, keep records, and sell only to residents of the state where they are licensed. No one may sell to a prohibited person. State and local laws are not affected by the federal changes (see State & Local Law). Federal licensees also still pay the special occupational tax to deal in NFA items.

This is enforcement policy, not a repeal. ATF states that its policy could change, for example if Congress imposes a new tax, the injunction is dissolved or overturned, or the Department rescinds its guidance. Read why that matters in Why We Recommend a Form 4. Source: ATF “Update to NFA Transfer Guidance” (last updated October 16, 2026).

How We Handle NFA Transfers

Our process has not changed with ATF’s new policy. We still document every NFA transfer the way we always have.

1. We file a Form 3 for every transfer

ATF no longer requires a Form 3 for dealer-to-dealer (SOT-to-SOT) transfers, but we still file one for every transfer. We submit them electronically, and we have never had one take more than 24 hours from submission to approval.

2. Your item goes to your local SOT or FFL

Federal law lets a licensed dealer sell only to residents of the state where it is licensed. So you choose a local dealer, we ship the item to them, and they complete your Form 4473 and NICS check and hand it to you. Contact your chosen dealer first to confirm they handle NFA transfers and what they charge.

3. We encourage you to file a Form 4

Even if ATF’s policy lets you take your item home the day it arrives, we encourage every customer to also file a Form 4. The next section explains why.

Our Recommendation

Why We Recommend a Form 4

A Form 4 is now voluntary for suppressors, SBRs, SBSs, and AOWs. We still strongly recommend filing one, because of what ATF itself says in its published FAQ:

  • Enforcement could resume. ATF says material changes, such as a new tax, the injunction being dissolved or overturned, or the guidance being rescinded, “could cause NFA enforcement to resume.”
  • Unregistered NFA firearms are treated as contraband. ATF notes that people who make, possess, transfer, or receive unregistered NFA firearms are subject to felony penalties and forfeiture if the law is enforced.
  • No guaranteed grandfathering or amnesty. ATF says federal law does not generally permit later registration of unregistered NFA items, and nothing automatically grandfathers them. The Attorney General may hold an amnesty of up to 90 days, but is not required to.
  • Registration is the only path ATF has described. ATF will keep approving Form 4s for anyone who files one voluntarily, so an item transferred through the NFA process is documented in the registry however policy moves later.

Our advice: file the Form 4, even if you plan to take your item home the day it arrives. The $0 tax means it costs you nothing but a little paperwork to remove the question entirely.

This page is general information, not legal advice. If you have questions about your own situation, talk to an attorney who practices firearms law.

Machine Guns

Machine guns are the one NFA category where nothing has changed. The $200 tax, the ATF-approved Form 4, and the registry all still apply in full. What you can buy depends on the machine gun’s status, which comes down to one date: May 19, 1986. Under 18 U.S.C. § 922(o) (the Hughes Amendment), a machine gun made or imported on or after that date generally can be transferred to or possessed only by the government. Machine guns lawfully possessed before that date are exempt.

Every machine gun we list is tagged with one of the three statuses below. Click a tag on a product page to land on that section.

Transferable

Qualified individuals can buy. Registered before May 19, 1986.

 Pre-’86 Dealer Sample

Class 3 SOT dealers only. Registered before May 19, 1986, but held as a dealer sample.

 Post-’86 Dealer Sample

Qualified SOT dealers only, with a government “law letter.” Made or imported on or after May 19, 1986.
Transferable

Transferable Machine Guns

A transferable machine gun was made or imported and registered in the National Firearms Registration and Transfer Record before May 19, 1986, and may be owned by a qualified private individual. Because the registry is closed to new machine guns, the supply is fixed, which is why they are a collector’s market.

Who qualifies under federal law:

  • You are not a prohibited person under federal law (for example, a convicted felon or someone subject to the other disqualifiers in 18 U.S.C. § 922(g)).
  • You are a resident of the state where the transfer takes place, or you take delivery through a dealer in your state of residence. Out-of-state buyers go through an SOT dealer in their own state.
  • ATF approves an ATF Form 4 for you before you take possession, with the $200 transfer tax paid. The $0 tax and enforcement discretion do not apply to machine guns. Expect to provide fingerprints and a photograph with your application, and complete the law-enforcement notification the current Form 4 instructions require.
  • You may buy as an individual, or through a trust, corporation, or LLC. Entity purchases have additional ATF paperwork for each responsible person.

Do not take possession until ATF approves your Form 4. Approval times for machine gun transfers are set by ATF, not by us.

Pre-’86 Dealer Sample

Pre-’86 Dealer Samples

A pre-’86 dealer sample (often called a “pre-sample”) is a machine gun that was registered before May 19, 1986 but is held on a dealer’s registration as a sales sample. These are priced well below transferables because they cannot be sold to private collectors.

Who qualifies under federal law:

  • Only a licensed dealer who has paid the Class 3 special occupational tax (an FFL/SOT). Individuals, trusts, and other entities that are not SOT dealers cannot buy them.
  • Dealer-to-dealer transfers are documented on ATF Form 3. We will verify your FFL and SOT status before quoting or shipping one.
  • If you are not an SOT dealer and are interested in one, contact us first. We will not sell a pre-’86 dealer sample to a customer who does not hold the required licenses.
Post-’86 Dealer Sample

Post-’86 Dealer Samples

A post-’86 dealer sample is a machine gun made or imported on or after May 19, 1986. Federal law bars private individuals from owning these. The only exception is a narrow regulation (27 CFR § 479.105(d)) that lets a qualified dealer hold one as a sales sample to demonstrate to government agencies that may want to buy it.

Who qualifies under federal law:

  • Government entities (federal, state, or local agencies) and qualified licensees: an FFL who has also paid the special occupational tax to deal in NFA firearms (an FFL/SOT).
  • A dealer buying one must submit a “law letter” with the application: a letter on a government agency’s letterhead, signed by an authorized official, asking for a demonstration of that specific model. ATF verifies each letter with the agency. ATF also accepts ATF Form 5320.24 in place of the agency’s own letter.
  • The machine gun must be held for demonstration to government customers. ATF specifically says a law letter may not be used to add to a personal collection, and that training, familiarity, or testing for non-government purposes are not valid reasons.

Individuals cannot buy post-’86 dealer samples. A false or misleading law letter is a federal crime. Violations of § 922(o) carry a fine, up to ten years in prison, or both.

State laws may prohibit transferable machine guns. Even a fully transferable machine gun that is legal under federal law may be illegal for you to own where you live. Several states ban civilian ownership of machine guns outright, and others add their own registration, permit, or licensing steps. We cannot ship an item to a location where it is prohibited. Confirm your state and local rules before you order. See State & Local Law and our Shipping Restrictions.

State & Local Law

  • The federal changes do not override state law. ATF states that its guidance does not supersede state and local laws that restrict NFA firearms.
  • Many states tie legality to federal registration. Most states require that people who possess NFA items comply with federal law or register them under the NFA. ATF cannot say whether holding an unregistered item under its enforcement discretion counts as lawful for state-law purposes. This is another reason we recommend a Form 4.
  • Some states prohibit most or all NFA items. A minority of states ban suppressors, short barreled rifles and shotguns, machine guns, or all of them. Many states have no state-level controls on suppressors.
  • Dealers cannot sell around state law. Federal law (18 U.S.C. § 922(b)(2)) forbids a licensed dealer from selling or delivering an NFA item in violation of state or local law, and neither the court injunction nor ATF’s policy relaxes that. We will cancel an order that cannot lawfully be delivered.
  • Check before you buy. Contact your state attorney general, state police, or a local firearms attorney if you are unsure. Our Shipping Restrictions page lists where we cannot ship each product type.

Frequently Asked Questions

Answers are based on ATF’s published NFA transfer guidance and FAQ (last updated October 16, 2026) and on how we operate.

The basics

Is there still a $200 tax stamp?

Not for suppressors, short barreled rifles, short barreled shotguns, or “any other weapons.” The tax on those is $0. Yes for machine guns and destructive devices: those still require the $200 transfer tax and full NFA compliance.

Are suppressors, SBRs, and SBSs now unregulated?

No. They remain firearms under the Gun Control Act. Licensees must complete a Form 4473 and a NICS check before a transfer and keep transaction records, and no one may sell one to a person they know or have reason to believe is prohibited from possessing firearms.

Do I need ATF approval to buy a suppressor, SBR, SBS, or AOW?

Under ATF’s current enforcement policy, no. ATF will not enforce the requirement to apply and obtain approval before transferring these items, and will not enforce the registration requirement for them. You may still file a Form 4 voluntarily, and we recommend you do.

Does Keep Shooting still file Form 3s?

Yes, for every transfer. ATF no longer requires Form 3s between SOT dealers, but allows them voluntarily. We file them electronically and have never had one take more than 24 hours from submission to approval.

If I get my item the same day it arrives, do I still need a Form 4?

It is optional, but we encourage it. ATF’s FAQ says that if enforcement resumes there is no guarantee of an amnesty or a chance to register items that were never transferred through the NFA process. Filing the Form 4 now avoids that risk.

Risk and the future

Could ATF’s policy change?

Yes. ATF says material changes in legal or factual circumstances could cause enforcement to resume. Examples it gives: Congress imposing a new tax, the court injunction being dissolved or overturned, or the Department rescinding its enforcement guidelines.

Will I be grandfathered if I hold an unregistered item and the rules change?

Not automatically. ATF says federal law does not generally permit later registration of unregistered NFA items and has no automatic grandfathering. The Attorney General may hold an amnesty of up to 90 days but is not required to, and that decision would be made when the injunction is dissolved.

Can I remove an item from the registry later?

You can ask ATF’s NFA Division to remove it, but ATF warns that once removed an item cannot be re-registered unless the Attorney General declares an amnesty. Think carefully before unregistering anything.

What if I started an application but changed my mind?

Write to ATF’s NFA Division at NFAFAX@atf.gov to remove a pending item. The same warning applies: a removed item cannot be re-registered without an amnesty.

Buying, owning, and traveling

Can I buy an NFA item from you if I live in another state?

Yes, but not shipped to you. A dealer may sell only to residents of its own state, so we ship to a dealer in your state, and you complete the transfer there. Unlicensed individuals also may not transfer these items to residents of other states.

Can I take a suppressor or SBR to another state?

ATF will not enforce the interstate-transport rule for unregistered suppressors or AOWs. For short barreled rifles and shotguns, you must still file an ATF Form 5320.20 (“Form 20”) before traveling interstate, even if the item is unregistered (18 U.S.C. § 922(a)(4)). Check the laws of every state you will be in.

Can an unlicensed individual make or sell an NFA item?

Under ATF’s policy, an unlicensed person no longer needs to file a Form 1 and get approval to make one of these items, or approval to transfer it. Gun Control Act rules still apply: unlicensed people may not engage in the business of making or transferring them, may not transfer to residents of other states, and may not transfer to prohibited persons.

Are machine guns covered by any of these changes?

No. Machine guns and destructive devices remain taxable and subject to all NFA provisions. See the machine gun guide for who can buy each type.

Will my state let me own it?

That is a separate question from federal law. A minority of states prohibit most or all NFA items, and the federal changes do not affect those laws. See State & Local Law.

For dealers and FFL/SOT customers

Do FFLs need ATF approval to transfer suppressors or AOWs to another FFL?

No. ATF would traditionally approve SOT-to-SOT transfers on a Form 3, but it will not require them now. Form 3s may be submitted voluntarily, and we still submit them.

Do FFLs still need the special occupational tax?

Yes. Congress and the court did not eliminate the special (occupational) tax for those engaged in the business of manufacturing, importing, or dealing in NFA items.

How are SBR and SBS transfers handled by dealers right now?

The Gun Control Act (18 U.S.C. § 922(b)(4)) says an FFL may not sell an SBR or SBS except as the Attorney General authorizes, and ATF’s NFA approval process used to satisfy that. ATF says no replacement process exists yet and is drafting forms and regulations; until then, it will not enforce § 922(b)(4). Transfers to state and local governments for official use are unaffected.

Can a dealer sell an NFA item that is illegal in the buyer’s state?

No. Willfully transferring a firearm in violation of state or local law brings federal criminal penalties and possible license revocation, and neither the injunction nor ATF’s policy relieves a dealer of that obligation.

Section 8

Questions? Ask Before You Buy

  • NFA rules and ATF policy are changing quickly. This page reflects ATF guidance last updated October 16, 2026.
  • Not sure whether an item is legal where you live, or which machine gun status applies to you? Ask us first.
  • This guide is general information and not legal advice. For legal questions, consult a firearms attorney.

Questions about an NFA purchase? Email support@keepshooting.com before placing the order. See also our Shipping Restrictions.

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