Special (Occupational) Taxpayers (SOT) under the NFA are exempt from some of the making or transfer taxes. All SOT holders may transfer weapons between themselves tax free. However a transfer between an individual and a SOT will require the tax. And unless one has a class 2 SOT, there is a tax on making an NFA weapon, except for making by or on behalf of a government entity. Sole proprietor SOT’s need not get the law enforcement certification for any transfer, except DD’s (unless they have the appropriate FFL), even for their own personal collection, although in that case they should pay the $200 transfer tax. They also need not attach a photo to the transfer paperwork, nor submit fingerprints. The Crime Bill (9/14/94) now requires these things with FFL applications, and SOT applications, however, and ATF was requiring them even before that became law, since early 1994. If one plans to engage in business in NFA weapons, one needs to be a SOT, just as one needs the FFL if they plan to engage in the business with regular firearms or ammunition.
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eotech 551
The EOTech holographic sight features a heads up design that allows both eyes to be open in order to maintain peripheral vision and depth perception while shooting. It features an sleek and unobtrusive low profile design that points naturally. The reticle is a 65 MOA open circle with a 1 MOA aiming dot in the center, providing fast target acquisition and precise aiming options. The model 551 N is 4" in overall length and runs for 200 hours on a set of N batteries. The 551 N also includes a toggle switch that immediately lowers the light intensity for use with night vision without any halo effect. Attention! MidwayUSA welcomes returns, for credit or refund, of product in new, unaltered condition. Please understand that we cannot accept returns on Scopes or Red Dot Sights that have been mounted unless you find they are defective.
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