# 27 CFR § 479.32: Special (occupational) tax rates

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32

## Section

- **Citation:** 27 CFR § 479.32
- **Heading:** Special (occupational) tax rates
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > Subpart D—Special (Occupational) Taxes

## 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 CFR § 479.1 § 479.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.1.md)
- [27 CFR § 479.11 § 479.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.11.md)
- [27 CFR § 479.21 § 479.21 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.21.md)
- [27 CFR § 479.22 § 479.22 Right of entry and examination.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.22.md)
- [27 CFR § 479.23 § 479.23 Restrictive use of required information.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.23.md)
- [27 CFR § 479.24 § 479.24 Destructive device determination.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.24.md)
- [27 CFR § 479.25 § 479.25 Collector's items.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.25.md)
- [27 CFR § 479.26 § 479.26 Alternate methods or procedures; emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.26.md)
- [27 CFR § 479.31 § 479.31 Liability for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.31.md)
- [27 CFR § 479.32 § 479.32 Special (occupational) tax rates.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32.md)
- [27 CFR § 479.32a § 479.32a Reduced rate of tax for small importers and manufacturers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32a.md)
- [27 CFR § 479.33 § 479.33 Special exemption.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.33.md)
- [27 CFR § 479.34 § 479.34 Special tax registration and return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.34.md)
- [27 CFR § 479.35 § 479.35 Employer identification number.](https://www.frixlaw.com/law-library/statutes/ecfr-27-479.35.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-479.32. Check the current official text before relying on it. Not legal advice.