What Is a Gun Tax Stamp? Cost, Items, and How to Apply

A gun tax stamp is the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) approval showing that a specific firearm or device regulated under the National Firearms Act has been registered in the national registry and any required tax has been paid. As of January 1, 2026, the tax is $0 for most regulated items. Machine guns and destructive devices still cost $200 per stamp. The registration process itself, including the background check and ATF approval, has not changed.

What a Stamp Costs in 2026

P.L. 119-21, known as the One Big Beautiful Bill Act, set the making and transfer tax to $0 for every NFA-regulated item except machine guns and destructive devices, effective January 1, 2026.¹ Suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons” no longer carry a tax. Machine guns and destructive devices still cost $200 whether you are making one or receiving a transfer.²

Free does not mean skip the paperwork. Every other NFA requirement remains in place: the ATF application, the background check, the entry in the National Firearms Registration and Transfer Record, and the criminal penalties for possessing an unregistered NFA item.³ You still need ATF approval in hand before you take possession.

Which Items Require a Stamp

The National Firearms Act, codified at 26 U.S.C. Chapter 53, covers six categories of firearms and devices.⁴ Each individual item needs its own registration; two suppressors mean two applications.

Machine guns: any firearm that fires more than one round per trigger pull, including the frame or receiver and any parts intended to convert a firearm into one.
Short-barreled rifles (SBRs): rifles with a barrel under 16 inches or an overall length under 26 inches.
Short-barreled shotguns (SBSs): shotguns with a barrel under 18 inches or an overall length under 26 inches.
Suppressors (silencers): devices designed to reduce the sound of a firearm’s discharge.
Destructive devices: explosives such as grenades, bombs, and missiles, as well as firearms with a bore diameter over half an inch, with exceptions for shotguns the ATF recognizes as having a sporting purpose.⁵
“Any other weapons” (AOWs): a catch-all for concealable firing devices that don’t fit neatly into the other categories, such as pen guns or smooth-bore pistols designed to fire shotgun shells.

One practical note on machine guns: federal law bars civilians from transferring or possessing any machine gun manufactured after May 19, 1986.⁶ Only pre-1986 registered machine guns can be transferred to private buyers, and they typically sell for tens of thousands of dollars. The ban does not touch the other NFA categories.

How to Apply

The ATF uses two main application forms, depending on how you are acquiring the item:⁷

ATF Form 1 (Application to Make and Register a Firearm): used when you are building or converting an item into an NFA firearm yourself, such as cutting down a rifle barrel to create an SBR.
ATF Form 4 (Application for Tax Paid Transfer and Registration of Firearm): used when a licensed dealer transfers an existing NFA item to you. The dealer usually files this form on your behalf.

Both forms can be submitted electronically through the ATF eForms portal or on paper by mail. Electronic filing is faster. For items other than machine guns and destructive devices, no tax payment is required. For machine guns and destructive devices, the $200 is paid at submission.¹

What You Need to Submit

Every NFA application requires a passport-style photograph and two FBI FD-258 fingerprint cards for each responsible person listed on the application.⁸ For eForms, fingerprint cards can be uploaded electronically or mailed with the cover letter within 10 days of submission. You will also need the manufacturer, model, serial number, and caliber of the item.

CLEO Notification

Since 2016, you no longer need sign-off from your local Chief Law Enforcement Officer. You do have to send a completed copy of your application to the CLEO where you live, notifying them of the filing.⁹ The CLEO cannot veto the application.

Applying as an Individual or Through a Trust

Many buyers set up a legal entity called an NFA gun trust to hold their registered items instead of registering as an individual. A trust can designate multiple trustees, each of whom can legally possess and use the trust’s NFA items without the registered owner being present. Under individual registration, handing your suppressor to a friend at the range without your direct supervision could technically count as an illegal transfer.

Trusts also help with estate planning. When the trust’s creator dies, the NFA items pass to the beneficiaries through the trust document rather than going through the standard transfer process. Adding or removing authorized users is simpler than transferring registration of an individually owned item.

The tradeoff: every responsible person named on the trust must submit photographs, fingerprint cards, and a CLEO notification with each application.⁹ Four trustees means four sets of fingerprints and photos per application. Having a trust drafted by an attorney familiar with firearms law typically costs between $60 and $150, though prices vary.

How Long Approval Takes

The ATF publishes average processing times monthly. As of February 2026:¹⁰

Form 4 (Individual), eForms: 10 days
Form 4 (Trust), eForms: 26 days
Form 1, eForms: 36 days
Paper applications (all types): 20 to 24 days

These are averages across approvals, denials, withdrawals, and returns. Your application may take longer if additional research is needed or if the ATF experiences a surge. The ATF has noted that the $0 tax could increase application volume, so check the current numbers before setting expectations.

On approval, the ATF issues the stamp. eForms approvals come digitally. Paper applications come back with the physical stamp affixed to the approved form.¹¹ You cannot take possession of the item until that approved form is in your hands.

After You Are Approved

Your approved stamp and registration documents are the only proof that you legally possess the item. Keep a copy with the item. Many owners also store digital copies on their phones so the paperwork is reachable during a law enforcement encounter. Losing the original does not revoke your registration, but proving legal possession without it is a problem worth avoiding.

Interstate Travel

Federal law requires ATF approval before transporting a machine gun, destructive device, short-barreled rifle, or short-barreled shotgun across state lines.¹² You file ATF Form 5320.20 with the item, your travel dates, and your destination. The ATF returns an approved copy authorizing transport during the specified window.¹³

Suppressors and AOWs are not on that list. You can carry a registered suppressor across state lines without filing Form 5320.20. You still have to comply with the laws of the state you are entering, which is where problems arise: a suppressor that is legal under federal law may be banned outright in the destination state.

State and Local Bans

Federal registration does not override state or local bans. Several states prohibit civilians from owning specific NFA items. Confirm your state allows the item before you start the federal process. Applying, waiting for approval, and then learning your state bans the item wastes your time and, for machine guns or destructive devices, your $200.

Who Can Access the Item

If an unregistered or improperly accessible NFA item is within reach of someone who is not the registered owner and not under the owner’s supervision, that person can face prosecution under a constructive possession theory even if they never used it. In shared households this matters. Storing a registered suppressor in an unlocked safe your roommate can open creates legal exposure for the roommate. Keeping NFA items in a container only you can access addresses the problem; so does naming the other person as a trustee on an NFA trust.

Penalties

Possessing an unregistered NFA item, transferring one without ATF approval, or otherwise violating the National Firearms Act is a federal felony. The maximum penalty is 10 years in prison, a fine of up to $10,000, or both.¹⁴ A conviction also ends your right to own any firearms going forward.

1
Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax
2
Office of the Law Revision Counsel. 26 USC 5821 – Making Tax
3
Congress.gov. The National Firearms Act and P.L. 119-21 – Issues for Congress
4
Office of the Law Revision Counsel. 26 USC 5845 – Definitions
5
Legal Information Institute. 26 USC 5845(f) – Definition of Destructive Device
6
Office of the Law Revision Counsel. 18 USC 922 – Unlawful Acts
7
Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
8
Bureau of Alcohol, Tobacco, Firearms and Explosives. Final Rule – NFA Form One Submission Requirements
9
Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons (Final Rule 41F)
10
Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
11
eCFR. 27 CFR 479.161 – National Firearms Act Stamps
12
Office of the Law Revision Counsel. 18 USC 922(a)(4) – Unlawful Acts
13
Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or Temporarily Export Certain National Firearms Act Firearms – ATF Form 5320.20
14
Office of the Law Revision Counsel. 26 USC 5871 – Penalties