Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.

The Internal Revenue Code at 26 U.S.C. 4181 imposes a Federal excise tax on the sale of firearms and ammunition sold by manufacturers, producers, and importers. Under 26 U.S.C. 4221, no tax is imposed on certain sales of firearms and ammunition, provided that the seller and purchaser of the articles (with certain exceptions) are registered as required by 26 U.S.C. 4222. Section 4222 further provides that the Secretary of the Treasury may prescribe regulations regarding the manner, forms, terms, and conditions of such registrations. The TTB regulations at 27 CFR 53.140 prescribe the use of TTB F 5300.28 as the application to obtain an approved Certificate of Registry to sell or purchase firearms and ammunition tax free. TTB uses the collected information to determine if the respondent is qualified to engage in tax-free sales. In addition, once registered, per the form's instructions,respondents make certain amendments to previously-provided information by filing an amended TTB F 5300.28 or by filing a letterhead notice.

The latest form for Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221. expires 2023-10-31 and can be found here.

Application for Registration for Tax-Free Firearms and Ammunition Transactions Under 26 U.S.C. 4221.

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