# 27 C.F.R. § 479.32 (2026): Special (occupational) tax rates

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32

## Section

- **Citation:** 27 C.F.R. § 479.32 (2026)
- **Heading:** Special (occupational) tax rates
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE / Part 479: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS / Subpart D: Special (Occupational) Taxes / § 479.32: § 479.32   Special (occupational) tax rates.

## Text

Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
Per year or fraction thereof
Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”)
$1,000
Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”)
1,000
Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”)
500
[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]

## Nearby sections

- [27 C.F.R. § 479.31 (2026) § 479.31   Liability for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_31.md)
- [27 C.F.R. § 479.32 (2026) § 479.32   Special (occupational) tax rates.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32.md)
- [27 C.F.R. § 479.32a (2026) § 479.32a   Reduced rate of tax for small importers and manufacturers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32a.md)
- [27 C.F.R. § 479.33 (2026) § 479.33   Special exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_33.md)
- [27 C.F.R. § 479.34 (2026) § 479.34   Special tax registration and return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_34.md)
- [27 C.F.R. § 479.35 (2026) § 479.35   Employer identification number.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_35.md)
- [27 C.F.R. § 479.36 (2026) § 479.36   The special tax stamp, receipt for special (occupational) taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_36.md)
- [27 C.F.R. § 479.37 (2026) § 479.37   Certificates in lieu of stamps lost or destroyed.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_37.md)
- [27 C.F.R. § 479.38 (2026) § 479.38   Engaging in business at more than one location.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_38.md)
- [27 C.F.R. § 479.39 (2026) § 479.39   Engaging in more than one business at the same location.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_39.md)
- [27 C.F.R. § 479.40 (2026) § 479.40   Partnership liability.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_40.md)
- [27 C.F.R. § 479.41 (2026) § 479.41   Single sale.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_41.md)
- [27 C.F.R. § 479.42 (2026) § 479.42   Changes through death of owner.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_42.md)
- [27 C.F.R. § 479.43 (2026) § 479.43   Changes through bankruptcy of owner.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_43.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32. Check the current official text before relying on it. Not legal advice.