# 27 C.F.R. § 479.33 (2026): Special exemption

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_33

## Section

- **Citation:** 27 C.F.R. § 479.33 (2026)
- **Heading:** Special exemption
- **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 / § 479.33: § 479.33   Special exemption.

## Text

(a) Any person required to pay special (occupational) tax under this part shall be relieved from payment of that tax if he establishes to the satisfaction of the Director that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Director may relieve any person manufacturing firearms for or on behalf of the United States from compliance with any provision of this part in the conduct of the business with respect to such firearms.
(b) The exemption in this section may be obtained by filing with the Director an application, in letter form, setting out the manner in which the applicant conducts his business, the type of firearm to be manufactured, and proof satisfactory to the Director of the existence of the contract with the United States, department, independent establishment, or agency thereof, under which the applicant intends to operate.

## 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_33. Check the current official text before relying on it. Not legal advice.