FFL Elite

SOT License

SOT is not a license — it is a tax status layered on an existing FFL that allows you to work with NFA items. You get the FFL first, then pay the tax.

Updated 2026-08-01

The Three Classes

Your class follows your underlying license.

  • Class 1 — Importer of NFA firearms
  • Class 2 — Manufacturer of NFA firearms (pairs with a Type 07 or 10)
  • Class 3 — Dealer in NFA firearms (pairs with a Type 01 or 02)

Filing And Tax Year

You register and pay using ATF Form 5630.7. The special tax year runs July 1 through June 30, so a mid-year registration still expires on June 30 and must be renewed for the next tax year.

Annual Renewal

SOT renews every year, and payment is made through Pay.gov. Missing the renewal means losing the ability to deal in or manufacture NFA items until it is cured. FFL Elite's SOT program includes a step-by-step Pay.gov renewal walkthrough.

Fees, forms and processing rules change through ATF rulemaking. Confirm current requirements with ATF and your state and local authorities before you file.

Frequently Asked Questions

Can I get SOT without an FFL?
No. SOT status attaches to a qualifying FFL.
Is there a reduced rate?
A reduced rate exists for smaller importers and manufacturers under a gross-receipts threshold. Confirm current amounts before filing.

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Educational content only. FFL Elite is not a law firm and does not provide legal advice. Verify all requirements with ATF and your state and local authorities.