Dealer Suppressor Sales & SOT Guide

Yes. The $0 change applies to the NFA making and transfer tax on suppressors, not the Special Occupational Tax. ATF’s October 2026 guidance says businesses that manufacture, import or deal in NFA items must still pay the SOT, and One Horse needs your current FFL and SOT on file to sell suppressors to you for resale.

You pay the SOT by filing ATF Form 5630.7 (Special Tax Registration and Return), which can be done online through Pay.gov. Have your business EIN and FFL information ready, and confirm current payment options on Pay.gov.

The SOT rate is set by federal law and depends on your class, business size and number of locations. Check the current ATF Form 5630.7 instructions for your rate and whether you qualify for a reduced rate.

Most Type 01 and Type 02 dealers pay as Class 3 (dealer), and Type 07 manufacturers generally pay as Class 2, which also covers dealing. Confirm your class with ATF or counsel before you file.

The special tax year runs July 1 through June 30, so the SOT must be renewed each year to keep dealing in NFA items.

As of ATF’s October 2026 guidance, ATF does not require Form 3 approval for suppressor transfers between SOT FFLs, and Form 3s may still be filed voluntarily. This is an enforcement policy that may change, so check ATF’s current guidance before each transfer.

Silencer Shop Foundation v. ATF (N.D. Texas). On August 5, 2026, a federal judge ruled that once Congress cut the suppressor tax to $0, the NFA’s registration and transfer rules for suppressors no longer held up, and blocked ATF from enforcing them for the plaintiffs. On October 9, 2026, ATF chose to stop enforcing those rules nationwide, while keeping the SOT, Form 4473 and NICS requirements and state laws in place. The case is ongoing, so this may change. Read ATF’s open letter.

Under ATF’s October 2026 guidance, FFLs process suppressor sales like other GCA firearms: complete a Form 4473, run a NICS check unless exempt, and keep transaction records. Form 4s are still accepted voluntarily. This guidance may change, so confirm current requirements with ATF or counsel.

No. ATF’s guidance does not supersede state or local law, and some states restrict or ban suppressor ownership or sales. Check your state and local laws, and your customer’s, before you stock or sell any suppressor.

The federal NFA tax on suppressors is $0, but your customer’s final cost is subject to state law and dealer policy, including any state and local sales tax.

Dealers can order the Ashe 5.56/.223 suppressor and the Ryn .30 CAL suppressor, each in Black, FDE or OD Green. One Horse suppressors are heavy duty, rugged and built with quality in mind. They aren’t rated for full auto fire, but they’re made to take abuse.

New dealers upload their FFL and SOT on the One Horse dealer application (PDF, JPG or PNG, up to 10 MB). Existing dealers email their SOT to customerservice@theonehorse.com, and our team verifies the account.

Suppressor laws are changing constantly. Repair or warranty service on suppressors not registered on a Form 4 may be restricted, or may not be allowed to ship, depending on current federal and state law.