Guidance Documents

An 83-page manual that explains in lay terms what businesses and non-profit agencies must do to ensure access to their goods, services, and facilities. Many examples are provided for practical guidance. 

This circular gives general guidance to firearms and ammunition excise taxpayers about making tax-exempt or tax-free sales of firearms, and shells and cartridges (ammunition).

This circular reminds all persons of the Federal law (and penalties) applying to the shipments, sale or possession of cigarettes and to the domestic sales of cigarettes marked for export. Additionally, this circular addresses the sale of cigarettes on Native American tribal reservations.Unlawful transportation, shipment, or sale of cigarettes and domestic sale of cigarettes labeled for export.

What’s In This Issue:"Straw Purchases" of Firearms; Firearms and Ammunition Excise Tax- History of the Pittman- Robertson Act; Payment of Excise Taxes by Gunsmiths; Registration for Tax-Free Sales; Customer's Tax Liability for Reloaded Ammunition; Transfer or Duplication of Serial Numbers on NFA Firearms; California Law Change Advisory; markings on Firearms; Storage of NFA Firearms; Sales of Firearms to Law Enforcement Officers; Supreme Court Rules on Thompson/Center Arms Case

What's In This Issue: Manufacturer's Annual Report Form 4483-A; Change of Address; Extension of Terms on Import Permits; Firearms and Ammunition Excise Tax; Firearms Sales to Canadian Citizens; Renewal of Your License; List of Armor Piercing Ammunition

This circular advises industry members of serious problems with storage of explosives which may pose a danger to the public, and to alert industry members to the possibility of theft of explosives by terrorists because of the deteriorating Mideast situation.

What’s In This Issue: Excise Tax; Multiple Sales Reports; License Revocations; Crime Control Act of 1990; Repairs of NFA Weapons; Discontinuance of Business - Chain Store Operations; Change or Correction of License; Transfers of National Firearms Act Firearms; Discontinuance of Operations as an NFA Dealer, Manufacturer, or Importer; Change in Business Structure as an NFA Dealer, Manufacturer or Importer; Bureau Headquarters Move; Compliance Inspection Program; FFL Advisory

What’s In This Issue: MP-83 and MP-22 Pistols; Machinegun Ban Upheld by U.S. Court of Appeals in Farmer v. Higgins; Florida Convictions; Firearms Regulations Upheld by U.S. Court of Appeals in NRA v. Brady; Firearms and Explosives Division Personnel Changes; Compliance Inspection Problems; Certified Copies of Licenses; Excise Tax- Update; Gun Show Guidelines; Permit to Carry Conealed Weapons; Intratec Recall TEC-22 "Scorpion"; Letters to the Editor

This ATF procedure is to inform federal firearms licensees who have paid the special (occupational) tax to import, manufacture, or deal in National Firearms Act (NFA) firearms of the discontinuance of the use of the ATF Identification Number and the replacement with the use of the Employer Identification Number (EIN) on all NFA transaction forms.

What’s In This Issue: Facsimile Transmitted Copies of Forms and Other Documents; FFL Toll-Free Information; Sales Agents; Out-of-State FFLs; Falsified Federal Firearms Licenses; Manufacturer's Annual Report Form 4483-A; Letters to the Editor