Use this guide to help you comply with laws and regulations that apply to firearms and explosives businesses, and the firearms and explosives industry.

• 50 Gun Exemption to the Firearms and Ammunition Excise Tax (FAET)
  Offers guidance on the 50 Gun Exemption to Firearms and Ammunition Excise Tax.

• Firearms FAQs
  Lists questions and answers that relate to the commerce of firearms including general questions, those relating to unlicensed persons, licensing, conduct of business, records, etc.

• Firearms Excise Tax FAQs
  Lists frequently asked questions and answers about the FAET.

• Firearms FAQs
  Lists frequently as asked questions and answers about the Gun Control Act (GCA), administered by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) of the Department of Justice. Includes information on federal licensing standards for various firearms businesses (manufacturers, importers, and dealers).

• Firearms and Ammunition Excise Tax : General Information
  Contains information about taxes on the sale and/or use of firearms, and shells and cartridges, by the manufacturer, producer and importer. Provides information on how to accurately and timely pay taxes, how to apply for a tax-free registration, how to apply for a credit or refund of taxes, when a Technical Advice Letter (TAL) may be necessary and many other related issues.

• Firearms and Explosives License and Permit Information
  Explains how the National Licensing Center (NLC) is responsible for determining eligibility and acting upon applications for federal firearms licenses, federal explosives licenses, and Federal explosives users permits.

• Quick Reference to Federal Firearms Laws
  Supplies a fact sheet summarizing federal firearm laws, many of which affect firearm sellers and distributors.