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  • technique
    I need a LIFE!!
    • Jan 2008
    • 10639

    Got a SOT status I didn't apply for.....

    Hey,

    I applied for a SOT3, when I got my SOT it was a SOT2.
    Would that happen because of my existing FFL07 status?

    Any thoughts?
    California Uber Alles, California Uber Alles
    Uber Alles California, Uber Alles California

    I am Governor Jerry Brown, My aura smiles and never frowns, Soon I will be President...
  • #2
    ke6guj
    Moderator
    CGN Contributor - Lifetime
    • Nov 2003
    • 23725

    Yes, an 07FFL gets an 02SOT, not an 03SOT.

    Special Occupational Tax 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, you need an importer FFL, which includes Type 8, 11

    To get a Class 2 SOT status, you need a manufacturer FFL, which includes Type 7, 10

    To get a Class 3 SOT status, you need a dealer or manufacturer FFL which includes Type 1, 2, 7, 8, 9, 10 or 11
    http://en.wikipedia.org/wiki/Federal...al_Tax_Classes

    hmm, that quote does show that an 07 could get an 03SOT, but why would you want to when you can get an 02SOT. With the 02SOT, you can make NFA items and deal in them, but with the 03SOT, you can only deal in them. And with them being the same price, why would you want an 03 instead of an 02?
    Last edited by ke6guj; 03-31-2010, 7:36 PM.
    Jack



    Do you want an AOW or C&R SBS/SBR in CA?

    No posts of mine are to be construed as legal advice, which can only be given by a lawyer.

    Comment

    • #3
      technique
      I need a LIFE!!
      • Jan 2008
      • 10639

      Just wanted to be able to do transfers...

      We understood that with the 02 we could mfg...but didn't have the intent.
      We understood the cost was the same...we still don't have an intent of mfg'ing.
      California Uber Alles, California Uber Alles
      Uber Alles California, Uber Alles California

      I am Governor Jerry Brown, My aura smiles and never frowns, Soon I will be President...

      Comment

      • #4
        Saigon1965
        CGN/CGSSA Contributor - Lifetime
        CGN Contributor - Lifetime
        • Nov 2003
        • 17276

        You got it now so start mannu -

        Comment

        • #5
          technique
          I need a LIFE!!
          • Jan 2008
          • 10639

          Originally posted by saigon1965
          You got it now so start mannu -
          haha...my buddy already asked if we should make an M16 tomorrow.
          I just shook my head....good thing we are also licensed to mfg ammo...we're in doodoo if don't. That will kill our ammo dump....
          California Uber Alles, California Uber Alles
          Uber Alles California, Uber Alles California

          I am Governor Jerry Brown, My aura smiles and never frowns, Soon I will be President...

          Comment

          • #6
            ke6guj
            Moderator
            CGN Contributor - Lifetime
            • Nov 2003
            • 23725

            Originally posted by technique
            Just wanted to be able to do transfers...

            We understood that with the 02 we could mfg...but didn't have the intent.
            We understood the cost was the same...we still don't have an intent of mfg'ing.
            If you just wanted to do transfers, then why did you get an 07 over an 01? Or did you want to be able to make Title 1 stuff and weren't interested in making Title 2 stuff?

            but since you have an 07FFL and and 02SOT, get cracking and make some MGs, SBRs, and suppressors, STAT.
            Jack



            Do you want an AOW or C&R SBS/SBR in CA?

            No posts of mine are to be construed as legal advice, which can only be given by a lawyer.

            Comment

            • #7
              Gio
              I need a LIFE!!
              • Nov 2008
              • 10251

              Wow, nice! Makes me want to move up that way just to be near someone that can have all the cool toys

              -Gio
              ΜΟΛΩΝ ΛΑΒΕ

              Comment

              • #8
                technique
                I need a LIFE!!
                • Jan 2008
                • 10639

                Originally posted by ke6guj
                If you just wanted to do transfers, then why did you get an 07 over an 01? Or did you want to be able to make Title 1 stuff and weren't interested in making Title 2 stuff?

                but since you have an 07FFL and and 02SOT, get cracking and make some MGs, SBRs, and suppressors, STAT.
                Pretty much a CYA for assembling ARs and stuff with the 07....and the 03SOT for transfers on NFA. But ended up with the 02.

                We have Gemtech, Gem State, and tactical innovations here in the same area.
                We also have several good 07's that do AKs and stuff, tac innovations does ARs...there really isn't a need for another Mfg'er around here...but we stock and transfer the items they make, that was the goal anyway.
                California Uber Alles, California Uber Alles
                Uber Alles California, Uber Alles California

                I am Governor Jerry Brown, My aura smiles and never frowns, Soon I will be President...

                Comment

                • #9
                  THT
                  Calguns Addict
                  • Mar 2009
                  • 5140

                  Don't you need a demo letter to manufacture a MG though?
                  Ty | 815.246.AR15 (2715) | info@midwestpx.com

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                  • #10
                    ke6guj
                    Moderator
                    CGN Contributor - Lifetime
                    • Nov 2003
                    • 23725

                    Originally posted by THT
                    Don't you need a demo letter to manufacture a MG though?
                    nope, an 02SOT does not need a demo letter to manufacture any NFA items that his license covers. He can make everything except DDs.

                    He can go out into the shop and make a dozen MGs if he wanted to. He just has to report that to ATF via a Form 2. He doesn't need permission first. The 02SOT gives him permission, he just needs inform ATF that he did it.

                    Now, if you made a ton of MGs to play with and never sold any, they could possibly question it. But, if you make an sell ammo, then having made some cheap MGs so that you can QA some ammo should be OK.
                    Jack



                    Do you want an AOW or C&R SBS/SBR in CA?

                    No posts of mine are to be construed as legal advice, which can only be given by a lawyer.

                    Comment

                    • #11
                      THT
                      Calguns Addict
                      • Mar 2009
                      • 5140

                      Originally posted by ke6guj
                      nope, an 02SOT does not need a demo letter to manufacture any NFA items that his license covers. He can make everything except DDs.

                      He can go out into the shop and make a dozen MGs if he wanted to. He just has to report that to ATF via a Form 2. He doesn't need permission first. The 02SOT gives him permission, he just needs inform ATF that he did it.

                      Now, if you made a ton of MGs to play with and never sold any, they could possibly question it. But, if you make an sell ammo, then having made some cheap MGs so that you can QA some ammo should be OK.
                      Interesting. What's the definition of "manufacture" ? Does it include converting a semi-auto lower receiver to select fire or does the SOT have to make the lower?
                      Ty | 815.246.AR15 (2715) | info@midwestpx.com

                      sigpic

                      Magpul | Mega Arms | LMT | Hiperfire | ODIN Works | Multitasker
                      Spike's Tactical | Fortis | Centurion Arms | Limited Capacity PMAGs

                      FREE SHIPPING ON $150+ ORDERS!

                      Comment

                      • #12
                        ke6guj
                        Moderator
                        CGN Contributor - Lifetime
                        • Nov 2003
                        • 23725

                        Originally posted by THT
                        Interesting. What's the definition of "manufacture" ? Does it include converting a semi-auto lower receiver to select fire or does the SOT have to make the lower?
                        A manufacturer can take a semi-auto receiver and convert it to select fire by performing the required machining to bring it to full-auto spec, or make a new MG lower from scratch. they could take demilled receivers and weld them back together in full-auto configuration.
                        Jack



                        Do you want an AOW or C&R SBS/SBR in CA?

                        No posts of mine are to be construed as legal advice, which can only be given by a lawyer.

                        Comment

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