Re: Re-making suppressors
and the koolaid crowd will continue to ignore and misrepresent the facts...
"Bardwell is a joke, those "love letters" appply only to who they were mailed to, not the public."
Your statement is not factual.....
DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
19 APR 1999
901040:GS
5320/99-7473
Dear Mr. Bardwell:
This is to clarify the advice contained in our response of January
27, 1999, to your letter of December 26, 1998, regarding the
replacement of a broken or defective silencer that had been
returned for repair.
You asked if a licensed manufacturer of firearms may lawfully
replace a broken or defective silencer, returned to him for repair,
with a new silencer with the same serial number as the broken or
defective one. You added that the original silencer would be
destroyed in the process of replacement.
A complete firearm silencer or muffler is a "firearm" subject to
the provisions of the National Firearms Act (NFA). In addition,
certain silencer parts and components also qualify as a "firearm"
and are subject to NFA controls. Repair or replacement of silencer
components can result in the creation of a new firearm which would
be subject to additional registration and transfer tax
requirements.
A person who possesses a registered silencer may transfer the
silencer for repair on ATF Form 5, tax exempt, to any licensed
manufacturer of firearms who has currently paid special
(occupational) tax (SOT) as a manufacturer of NFA firearms.
Any such manufacturer may repair or replace unmarked silencer
components such as baffles, wipes, end caps, or specially made
packing material. If such components are replaced on an exchange
basis and the original components are destroyed, there is no
registration of a new firearm required and the silencer may be
returned on Form 5, tax exempt.
- 2 -
Mr. James O. Bardwell
If the manufacturer did not originally make the silencer and must
replace components bearing required markings, such as the outer
tube, the new replacement components would then require
registration as a new firearm and would be subject to marking
requirements under 27 CFR section 179.102. Return of the new
components would incur applicable transfer tax.
If the original defective components were not destroyed and were
returned to the customer in addition to replacement components, the
replacement components would also require registration as a new
firearm and could be subject to transfer tax.
A silencer which is unusable due to a manufacturer's defect, may be
replaced without incurring transfer tax, only if the silencer is
returned to the original manufacturer for repair and the original
manufacturer is licensed as a manufacturer of firearms and has
currently paid SOT as a manufacturer of firearms. The original
manufacturer may them mark the replacement with the same serial
number used on the defective silencer and then return the
replacement silencer on ATF Form 5 without incurring transfer tax.
The original defective silencer components must be destroyed.
We apologize for the inconvenience and trust that this clarifies
the matter. Should any additional information be needed, please
contact Gary Schiable at (202) 927-8330.
Sincerely yours,
[signed]
Kent M. Cousins
Chief, National Firearms Act Branch
"FWIW I bought my SWR Warlock b/c one of the advatges over the AAC Pilot was the 1st rebuild/cleaning was free......."
Rebuilds and cleanings are not subject to a new $200 tax...
"This is why "allegedly" Gemtech was pissed, they wrote a love letter and got a big fat NO SOUP on rebuilding thier cans without paying the 200 tax........vs everyone else was allowed to continue to do this.Including rebuildings gemtech's own cans while they could not. This filled vaginas with sand.
"
Do you actually read this crap before you post? Clearly you have not bothered to verify what you are posting.
This obviously is an emotional issue for some people. Emotional posts are simply that and should be read for what they are. Why in Gods name would you concern yourself with factual statements when it is all the more comforting to blow it out ones ass....
