asset_type: threshold

body: The National Firearms Act regulates six firearm categories -- short-barreled rifle, short-barreled shotgun, any other weapon (AOW), machine gun, silencer, destructive device -- each defined by its own measurement threshold in ATF's regulations at 27 CFR 478.11 and 479.11. Separately, and recently changed: the federal transfer tax and making tax on those items dropped from $200 per item to $0 for every category except machine guns and destructive devices, under section 70436 of the One Big Beautiful Bill Act (Pub. L. 119-21, signed 2025-07-04), which amended 26 U.S.C. 5811(a) and 5821(a). ATF states the change took effect on January 1, 2026, and issued a final rule on 2026-05-08 (ATF No. 2025R-45F, 91 FR 25112) conforming 27 CFR 479.61, 479.62, 479.81, 479.82 and 479.84 to the new rates. Each record is one NFA category, giving its defining measurement threshold and its current and prior transfer/making tax, each quoted verbatim from the regulation or from ATF's own rulemaking. Two things vendor pages routinely get wrong: the paperwork did not change (Form 1/Form 4, fingerprints and the background check are all unchanged), and the AOW transfer tax went from $5 -- not $200 -- to $0. One nuance not carried per-record: the short-barreled rifle and shotgun definitions here are 27 CFR 478.11's, which are the ones that name those terms; the NFA's own list at 27 CFR 479.11(b) and (d) states the 'weapon made from a rifle/shotgun' prong slightly more broadly, as an overall length under 26 inches OR a barrel under 16 (rifle) / 18 (shotgun) inches. Answers 'what barrel length makes a rifle an SBR', 'how much is an ATF tax stamp in 2026', 'is the NFA tax still $200'.

licence: Federal regulatory text (27 CFR) and Federal Register text, both US government works, not copyrightable

title: NFA firearm category definitions and current transfer/making tax

type: dataset


body:
**NFA category:** Any other weapon

**Transfer tax now:** $0

**Transfer tax before:** $5

**Rate effective from:** January 1, 2026

> The existing section currently mirrors the pre-OBBBA statutory language of a transfer tax ``at the rate of $200 for each firearm transferred, except that the transfer tax on any firearm classified as `any other weapon' shall be at the rate of $5'' and requires that the transferor pay the transfer tax. This rule amends Sec. 479.82 to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>

nfa_category: Any other weapon

tax_rate_effective_date: January 1, 2026

title: Any other weapon — NFA firearm category definitions and current transfer/making tax

type: threshold


body:
**NFA category:** Any other weapon

**Defining threshold:** Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading

**Barrel length:** 12 inches or more, less than 18 inches in length

> Any other weapon. Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire.

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11>


body:
**NFA category:** Destructive device

**Transfer tax now:** $200

> (a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and (2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.

Source: <https://www.ecfr.gov/current/title-27/section-479.82>

nfa_category: Destructive device

title: Destructive device — NFA firearm category definitions and current transfer/making tax


body:
**NFA category:** Destructive device

**Making tax now:** $200

> (a) Except as provided in this subpart, the Director must levy and collect, and a person, upon making a firearm, must pay, a tax at the rate of— (1) $200 for each firearm made, in the case of a machine gun or a destructive device; and (2) $0 for any firearm made that is not described in paragraph (a)(1) of this section.

Source: <https://www.ecfr.gov/current/title-27/section-479.61>


body:
**NFA category:** Destructive device

**Defining threshold:** any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Director finds is generally recognized as particularly suitable for sporting purposes

**Bore diameter:** more than one-half inch in diameter

> Destructive device. (a) Any explosive, incendiary, or poison gas (1) bomb, (2) grenade, (3) rocket having a propellent charge of more than 4 ounces, (4) missile having an explosive or incendiary charge of more than one-quarter ounce, (5) mine, or (6) similar device; (b) any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Director finds is generally recognized as particularly suitable for sporting purposes; and

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11>

bore_limit: more than one-half inch in diameter


body:
**NFA category:** Machine gun

**Transfer tax now:** $200

> (a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and (2) $0 for any firearm transferred that is not described in paragraph (a)(1) of this section.

Source: <https://www.ecfr.gov/current/title-27/section-479.82>

nfa_category: Machine gun

title: Machine gun — NFA firearm category definitions and current transfer/making tax


body:
**NFA category:** Machine gun

**Making tax now:** $200

> (a) Except as provided in this subpart, the Director must levy and collect, and a person, upon making a firearm, must pay, a tax at the rate of— (1) $200 for each firearm made, in the case of a machine gun or a destructive device; and (2) $0 for any firearm made that is not described in paragraph (a)(1) of this section.

Source: <https://www.ecfr.gov/current/title-27/section-479.61>


body:
**NFA category:** Machine gun

**Defining threshold:** Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger.

> Machine gun. Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machine gun, and any combination of parts from which a machine gun can be assembled if such parts are in the possession or under the control of a person.

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11>


body:
**NFA category:** Short-barreled rifle

**Transfer tax now:** $0

**Transfer tax before:** $200

**Rate effective from:** January 1, 2026

> Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices, in accordance with the OBBBA. The existing section mirrors the pre-OBBBA statutory language requiring a $200 tax for transferring silencers, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices, and a $5 tax for transferring AOWs.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>

nfa_category: Short-barreled rifle

title: Short-barreled rifle — NFA firearm category definitions and current transfer/making tax


body:
**NFA category:** Short-barreled rifle

**Making tax now:** $0

**Making tax before:** $200

**Rate effective from:** January 1, 2026

> Section 479.61 reiterates the requirement and scope of the making tax on NFA firearms. While the existing section currently mirrors pre- OBBBA statutory language of a $200 tax on ``each firearm made,'' this rule aligns the section with the OBBBA by narrowing the scope of the $200 tax to only machine guns and destructive devices and reducing the tax on silencers, short-barreled rifles, short-barreled shotguns, or AOWs to $0.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>


barrel_length_limit: less than 16 inches

body:
**NFA category:** Short-barreled rifle

**Defining threshold:** A rifle having one or more barrels less than 16 inches in length, and any weapon made from a rifle, whether by alteration, modification, or otherwise, if such weapon, as modified, has an overall length of less than 26 inches.

**Barrel length:** less than 16 inches

**Overall length:** less than 26 inches

> Short-barreled rifle. A rifle having one or more barrels less than 16 inches in length, and any weapon made from a rifle, whether by alteration, modification, or otherwise, if such weapon, as modified, has an overall length of less than 26 inches.

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11>

overall_length_limit: less than 26 inches


body:
**NFA category:** Short-barreled shotgun

**Transfer tax now:** $0

**Transfer tax before:** $200

**Rate effective from:** January 1, 2026

> Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices, in accordance with the OBBBA. The existing section mirrors the pre-OBBBA statutory language requiring a $200 tax for transferring silencers, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices, and a $5 tax for transferring AOWs.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>

nfa_category: Short-barreled shotgun

title: Short-barreled shotgun — NFA firearm category definitions and current transfer/making tax


body:
**NFA category:** Short-barreled shotgun

**Making tax now:** $0

**Making tax before:** $200

**Rate effective from:** January 1, 2026

> Section 479.61 reiterates the requirement and scope of the making tax on NFA firearms. While the existing section currently mirrors pre- OBBBA statutory language of a $200 tax on ``each firearm made,'' this rule aligns the section with the OBBBA by narrowing the scope of the $200 tax to only machine guns and destructive devices and reducing the tax on silencers, short-barreled rifles, short-barreled shotguns, or AOWs to $0.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>


barrel_length_limit: less than 18 inches

body:
**NFA category:** Short-barreled shotgun

**Defining threshold:** A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches.

**Barrel length:** less than 18 inches

**Overall length:** less than 26 inches

> Short-barreled shotgun. A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches.

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11>


body:
**NFA category:** Silencer

**Transfer tax now:** $0

**Transfer tax before:** $200

**Rate effective from:** January 1, 2026

> Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices, in accordance with the OBBBA. The existing section mirrors the pre-OBBBA statutory language requiring a $200 tax for transferring silencers, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices, and a $5 tax for transferring AOWs.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>

nfa_category: Silencer

title: Silencer — NFA firearm category definitions and current transfer/making tax


body:
**NFA category:** Silencer

**Making tax now:** $0

**Making tax before:** $200

**Rate effective from:** January 1, 2026

> Section 479.61 reiterates the requirement and scope of the making tax on NFA firearms. While the existing section currently mirrors pre- OBBBA statutory language of a $200 tax on ``each firearm made,'' this rule aligns the section with the OBBBA by narrowing the scope of the $200 tax to only machine guns and destructive devices and reducing the tax on silencers, short-barreled rifles, short-barreled shotguns, or AOWs to $0.

Source: <https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm>


body:
**NFA category:** Silencer

**Defining threshold:** Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.

> Muffler or silencer. Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.

Source: <https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11>