{"data":{"id":"us/27-cfr-479.32","jurisdiction":"us","citation":"27 CFR 479.32","heading":"Special (occupational) tax rates.","body":"Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:\nPer year or fraction thereof\nClass 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”) $1,000\nClass 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) 1,000\nClass 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) 500","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0c5b0b97c32ac58120dc439d9a6877d1c4d2079c02a3a14bcfbc13a1f59def7d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.31","next":"us/27-cfr-479.32a"},"notice":"GroundRules: Original legal text. Not legal advice."}