27 CFR § 479.32 - Special (occupational) tax rates.

---
identifier: "/us/cfr/t27/s479.32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 479.32 - Special (occupational) tax rates."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "479.32"
section_name: "Special (occupational) tax rates."
chapter_name: "BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE"
subchapter_number: "B"
subchapter_name: "FIREARMS AND AMMUNITION"
part_number: "479"
part_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805."
regulatory_source: "36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003."
cfr_part: "479"
---


# 479.32 Special (occupational) tax rates.

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]