U.S. Department of Justice
Bureau of Alcohol, Tobacco,
Firearms and Explosives
Firearms Technology Branch
August 15, 2008
Martinsburg, West Virginia 25405
www.atf.govManufacturing of Firearms
Below are examples of operations performed on firearms and guidance as to
whether or not such operations would be considered manufacturing under the Gun
Control Act (GCA). These examples do not address the question of whether the
operations are considered manufacturing for purposes of determining excise tax.
Any questions concerning the payment of excise tax should be directed to the
Alcohol and Tobacco Tax and Trade Bureau, U.S. Department of the Treasury.
Generally, a person should obtain a license as a manufacturer of firearms if the
person:
1) is performing operations that create firearms or alter firearms (in the
case of alterations, the work is not being performed at the request of customers,
rather the person who is altering the firearms is purchasing them, making the
changes, and then reselling them); 2) is performing the operations as a regular
course of business or trade; and 3) is performing the operations for the purpose of
sale or distribution of the firearms.
1. A company produces a quantity of firearm frames or receivers
for sale to customers who will assemble firearms.
The company is engaged in the business of manufacturing firearms and should be
licensed as a manufacturer of firearms.
2. A company produces frames or receivers for another company
that assembles and sells the firearms.
Both companies are engaged in the business of manufacturing firearms, and each
should be licensed as a manufacturer of firearms.
3. A company provides frames to a subcontractor company that performs
machining operations on the frames and returns the frames to
the original company that assembles and sells the completed firearms.
Both companies are engaged in the business of manufacturing firearms and
should be licensed as manufacturers of firearms.
4. A company produces barrels for firearms and sells the barrels
to another company that assembles and sells complete firearms.
Because barrels are not firearms, the company that manufactures the barrels is not
a manufacturer of firearms. The company that assembles and sells the firearms
should be licensed as a manufacturer of firearms.
5. A company receives firearm frames from individual customers,
attaches stocks and barrels, and returns the firearms to the
customers for the customers' personal use.
The operations performed on the firearms were not for the
purpose of sale or distribution. The company should be licensed as a dealer or
gunsmith, not as a manufacturer of firearms.
6. A company acquires one receiver, assembles one firearm, and
sells the firearm.
The company is not manufacturing firearms as a regular course
of trade or business and is not engaged in the business of
manufacturing firearms. This company does not need to be licensed as a
manufacturer.
7. An individual acquires frames or receivers and assembles
firearms for his or her personal use, not for sale or distribution.
The individual is not manufacturing firearms for sale or distribution and is not
required to be a licensed manufacturer.
8. A gunsmith regularly buys military-type firearms, Mausers, etc., and
“sporterizes†them for resale.
The gunsmith is in the business of manufacturing firearms and should be licensed
as a manufacturer.
9. A gunsmith buys semiautomatic pistols and modifies the slides to accept a
new style of sights. The sights are not usually sold with these firearms and
do not attach to the existing mounting openings. The gunsmith offers these
firearms for sale.
This would be considered the manufacturing of firearms, and the gunsmith should
be licensed as a manufacturer.
10. A gunsmith buys government model pistols and installs “drop-in†precision
trigger parts or other “drop-in parts†for the purpose of resale.
This would be considered the manufacturing of firearms, as the gunsmith is
purchasing the firearms, modifying the firearms, and selling them. The gunsmith
should be licensed as a manufacturer.
11. A gunsmith buys surplus military rifles, bends the bolts to accept a
scope, and then drills the receivers for a scope base. The gunsmith
offers these firearms for sale.
This would be considered the manufacturing of firearms, and the gunsmith should
be licensed as a manufacturer.12. A gunsmith buys surplus military rifles or pistols and removes the stocks,
adds new stocks or pistol grips, cleans the firearms, then sends the firearms
to a separate contractor for bluing. These firearms are then sold to the
public.
This would be considered manufacturing of firearms, and the gunsmith should be
licensed as a manufacturer.
13. A company purchases surplus firearms, cleans the firearms, then offers them
for sale to the public.
The company does not need to be licensed as a manufacturer.
14. A company produces firearms or firearm receivers and sends the
firearm/receivers out for colorizing (bluing, camouflaging, phosphating, or
plating) and/or heat treating. Do the companies performing the colorization
and/or heat treating need to be licensed as manufacturers, and are the
companies required to place their markings on the firearm?
ATF has determined that both colorization and heat treating of firearms are
manufacturing processes. The companies performing the processes are required
to be licensed as manufacturers. If the companies providing colorization and/or
heat treating have not received variances to adopt the original manufacturer’s
markings, they would be required to place their own markings on any firearm on
which they perform the manufacturing process of colorization and/or heat
treating.