Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
| Per year or fraction thereof | |
|---|---|
| Class 1 - Importer of firearms (including an importer only of weapons classified as “any other weapon”) | $1,000 |
| Class 2 - Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) | 1,000 |
| Class 3 - Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) | 500 |
[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]