Destructive device
What is the defining threshold for Destructive device?
For Destructive device, defining threshold is 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 is more than one-half inch in diameter, verified against its source on 2026-10-16.
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
— ecfr.gov, retrieved 2026-08-25
- NFA category
- Destructive device verified
- 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 verified
- Bore diameter
- more than one-half inch in diameter verified
- Transfer tax now
- $200 per ecfr.gov
- Making tax now
- $200 per ecfr.gov
What ecfr.gov says
(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.
— ecfr.gov, retrieved 2026-08-25
What ecfr.gov says
(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.
— ecfr.gov, retrieved 2026-08-25