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

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 2026-08-30.

- **NFA category:** Destructive device _(verified: appears in the quote below)_
- **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: appears in the quote below)_
- **Bore diameter:** more than one-half inch in diameter _(verified: appears in the quote below)_
- **Transfer tax now:** $200 _(per ecfr.gov, not stated by the source above)_
- **Making tax now:** $200 _(per ecfr.gov, not stated by the source above)_

## What the source says

> 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

## 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.

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

## 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.

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

## Source

- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11
- https://www.ecfr.gov/current/title-27/section-479.82
- https://www.ecfr.gov/current/title-27/section-479.61

Last verified: 2026-08-30. Review by: 2027-02-21.
Part of [NFA firearm category definitions and current transfer/making tax](https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/).