United States Code

USC most recently checked for updates: Jun 03, 2023

§ 5801.
Imposition of tax
General rule
On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
Importers and manufacturers: $1,000 a year or fraction thereof.
Dealers: $500 a year or fraction thereof.
Reduced rates of tax for small importers and manufacturers
In general

Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.

Controlled group rules

All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).

Certain rules to apply

For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 100–203, title X, § 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
cite as: 26 USC 5801