Special Occupational Taxpayers
Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986.
The Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 per year or part of a year. Importers and manufacturers engaged in business with less than $500,000 in gross receipts in the most recent taxable year are given relief in the form of a $500 reduction in SOT tax payment making the total SOT tax $500. In addition to the SOT tax, all importers and manufacturers must pay an annual excise tax to the Tax and Trade Bureau for firearms imported or manufactured for re-sale. The excise tax applies only when the quantity of firearms imported or manufactured during the year is 50 or more.
Special Occupational Taxpayer classes
| Class | Usage |
| Class 1 | Importer of NFA firearms |
| Class 2 | Manufacturer & Dealer of NFA firearms |
| Class 3 | Dealer of NFA firearms |
To get a Class 1 SOT status, an importer FFL is needed, which are FFL Types 8 and 11.
To get a Class 2 SOT status, a manufacturer FFL is needed, which are FFL Types 7 and 10.
To get a Class 3 SOT status, a dealer FFL is needed which are FFL Types 1, 2, and 9.