also_reported listlengths 2 5 | barrel_length_limit stringclasses 3
values | defining_threshold stringclasses 6
values | disagreements listlengths 0 0 | id stringclasses 6
values | nfa_category stringclasses 6
values | source stringclasses 2
values | source_quote stringclasses 6
values | url stringclasses 6
values | verified_fields listlengths 2 4 | bore_limit stringclasses 1
value | overall_length_limit stringclasses 1
value |
|---|---|---|---|---|---|---|---|---|---|---|---|
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm",
"source_quote": "The existing section currently mirrors the pre-OBBBA statutory language of a transfer tax ``at the rate of $200 for each firearm tran... | 12 inches or more, less than 18 inches in length | Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less t... | [] | any-other-weapon | Any other weapon | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11 | Any other weapon. Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inch... | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/any-other-weapon/ | [
"barrel_length_limit",
"defining_threshold",
"nfa_category"
] | null | null |
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.ecfr.gov/current/title-27/section-479.82",
"source_quote": "(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferre... | null | any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Director finds is generally rec... | [] | destructive-device | Destructive device | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11 | Destructive device. (a) Any explosive, incendiary, or poison gas (1) bomb, (2) grenade, (3) rocket having a propellent charge of more than 4 ounces, (4) missile having an explosive or incendiary charge of more than one-quarter ounce, (5) mine, or (6) similar device; (b) any type of weapon by whatever name known which w... | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/destructive-device/ | [
"bore_limit",
"defining_threshold",
"nfa_category"
] | more than one-half inch in diameter | null |
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.ecfr.gov/current/title-27/section-479.82",
"source_quote": "(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of— (1) $200 for each firearm transferre... | null | Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. | [] | machine-gun | Machine gun | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11 | Machine gun. Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, o... | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/machine-gun/ | [
"defining_threshold",
"nfa_category"
] | null | null |
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm",
"source_quote": "Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transfer... | less than 16 inches | A rifle having one or more barrels less than 16 inches in length, and any weapon made from a rifle, whether by alteration, modification, or otherwise, if such weapon, as modified, has an overall length of less than 26 inches. | [] | short-barreled-rifle | Short-barreled rifle | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11 | Short-barreled rifle. A rifle having one or more barrels less than 16 inches in length, and any weapon made from a rifle, whether by alteration, modification, or otherwise, if such weapon, as modified, has an overall length of less than 26 inches. | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/short-barreled-rifle/ | [
"barrel_length_limit",
"defining_threshold",
"nfa_category",
"overall_length_limit"
] | null | less than 26 inches |
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm",
"source_quote": "Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transfer... | less than 18 inches | A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches. | [] | short-barreled-shotgun | Short-barreled shotgun | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11 | Short-barreled shotgun. A shotgun having one or more barrels less than 18 inches in length, and any weapon made from a shotgun, whether by alteration, modification, or otherwise, if such weapon as modified has an overall length of less than 26 inches. | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/short-barreled-shotgun/ | [
"barrel_length_limit",
"defining_threshold",
"nfa_category",
"overall_length_limit"
] | null | less than 26 inches |
[
{
"as_of": "2026-08-25T00:00:00",
"field": "transfer_tax_current",
"source": "https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm",
"source_quote": "Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transfer... | null | Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication. | [] | silencer | Silencer | https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11 | Muffler or silencer. Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabric... | https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/silencer/ | [
"defining_threshold",
"nfa_category"
] | null | null |
NFA firearm category definitions and current transfer/making tax
Canonical, always-current version: https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/ Machine-readable: https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/data.json — this mirror is a point-in-time copy.
- Last verified: 2026-08-25
- Stale after: 2027-02-21 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
- Records: 6
The National Firearms Act regulates six firearm categories -- short-barreled rifle, short-barreled shotgun, any other weapon (AOW), machine gun, silencer, destructive device -- each defined by its own measurement threshold in ATF's regulations at 27 CFR 478.11 and 479.11. Separately, and recently changed: the federal transfer tax and making tax on those items dropped from $200 per item to $0 for every category except machine guns and destructive devices, under section 70436 of the One Big Beautiful Bill Act (Pub. L. 119-21, signed 2025-07-04), which amended 26 U.S.C. 5811(a) and 5821(a). ATF states the change took effect on January 1, 2026, and issued a final rule on 2026-05-08 (ATF No. 2025R-45F, 91 FR 25112) conforming 27 CFR 479.61, 479.62, 479.81, 479.82 and 479.84 to the new rates. Each record is one NFA category, giving its defining measurement threshold and its current and prior transfer/making tax, each quoted verbatim from the regulation or from ATF's own rulemaking. Two things vendor pages routinely get wrong: the paperwork did not change (Form 1/Form 4, fingerprints and the background check are all unchanged), and the AOW transfer tax went from $5 -- not $200 -- to $0. One nuance not carried per-record: the short-barreled rifle and shotgun definitions here are 27 CFR 478.11's, which are the ones that name those terms; the NFA's own list at 27 CFR 479.11(b) and (d) states the 'weapon made from a rifle/shotgun' prong slightly more broadly, as an overall length under 26 inches OR a barrel under 16 (rifle) / 18 (shotgun) inches. Answers 'what barrel length makes a rifle an SBR', 'how much is an ATF tax stamp in 2026', 'is the NFA tax still $200'.
Provenance — what every record carries
Every record carries source (the URL the value was read from) and
source_quote (a verbatim quote from that page stating it). A value you
cannot check against its page is indistinguishable from an invented one;
these can all be checked. Each record is also individually addressable on
the canonical site at its url.
Licence position
Federal regulatory text (27 CFR) and Federal Register text, both US government works, not copyrightable
Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.
Sources
- https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm
- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11
- https://www.ecfr.gov/current/title-27/section-479.82
- https://www.ecfr.gov/current/title-27/section-479.61
- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-478/subpart-B/section-478.11
Fields
See any record in data/records.jsonl — field names are self-describing,
and the canonical page for each record renders them with labels:
https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/
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