Part 9: Getting a Home-Based FFL – Getting & Using the SOT

By Nathan S.

For those not an FFL, there is an annoying quirk in the system – one cannot get their Special Occupancy Tax (SOT or “Class III” which is an incorrect, but commonly used term) when they apply and receiver their FFL. Simply put, the ATF’s procedures do not allow one to apply for the SOT until […]

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