ATT-Tactical

Forms and Documentation
needed for agency sales of restricted weapons and munitions
The forms are in .PDF format

• BATFE Federal Exise Tax Exempt - Form 1
• BATFE Federal Exise Tax Exempt - Form 2
• BATFE Commanding Officer Certification
• BATFE/NYS Sales Tax Exemption Form
• BATFE/Blank State Sales Tax Exemption Form
• Instruction Sheet for W-9 EIN Request
• US IRS W-9 EIN Request Form
  

It is imperative that you supply us with your correct IRS EIN. We cannot complete any orders unless we have that number.

We have recently been given EIN's by purchasers, that are incorrect, either having too many numbers, incorrect prefix numbers, extra letters and numbers after the EIN, etc. Some have submitted state or federal sales tax exemption numbers, used when purchasing products or services, not their EIN.

The EIN is the IRS "Employer Identification Number". It is the 9 digit account number issued by the IRS to every U.S. employer, government and civilian alike, for payroll source deduction purposes (income tax and other deductions from employees, and remittance back to the Internal Revenue Service of these deductions).

The payroll department or accounting/ finance branch of every government employer has this number and uses it weekly, bi-weekly or monthly, for remittances of Withholding Taxes. It is up to the customer, (such as the contracting officer), to verify it through one of these offices in their agency or company.

However, please verify with them to be sure they are not mistaking providing the number issued by your state's Department of Finance /Taxation as your state Tax Exempt Organization ID number.

The format of this number is a 2-digit prefix, followed by a dash, followed by 7 additional digits.

It is all numbers, no letters.

For example: 53-1234567

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business or governmental entity.

If we are required to pay any IRS / CBP penalties through our provision of an incorrect or non-existent EIN -- and they can be quite substantial--we will consider passing them back to you for reimbursement to us. Please take care that the correct number is obtained from your agency's Comptroller/Finance Director. We must include the correct EIN on courier waybills, commercial invoices and external shipping labels of every package we ship.

Federal Express and United Parcel Service now require that consignees of "restricted items" shipments must be identified on all shipping documentation with your agency's EIN.

The National Firearms Act (NFA) Branch has received numerous questions concerning the repair of NFA firearms.

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) does not consider the temporary conveyance of an NFA firearm to a gunsmith for repair to be a "transfer" under the terms of the NFA. Thus, an ATF Form 5 application is not required.

PLEASE BE AWARE THAT OTHER DISPOSITIONS, SUCH AS DEMONSTRATION OR SALE, ARE TRANSFERS AS DEFINED IN THE NFA AND MUST BE COVERED BY AN APPROVED APPLICATION TO TRANSFER AND REGISTER. TRANSFERS WITHOUT APPROVAL ARE VIOLATIONS OF FEDERAL LAW. ANY FIREARM INVOLVED IS SUBJECT TO SEIZURE AND FORFEITURE AND THE PARTIES TO THE TRANSFER ARE SUBJECT TO CRIMINAL PENALTIES OF UP TO 10 YEARS IMPRISONMENT.

In order to avoid any appearance that a transfer has taken place, ATF strongly recommends that a Form 5 application be submitted for approval prior to conveying the firearm for repair. ATF believes this will provide protection to the parties involved as it will document the repair of the firearm and help ensure that a "transfer" did not take place. In addition, an approved Form 5 will assist Federal firearms licensees in establishing that their possession of the firearm is lawful. However, if no Form 5 application is used, ATF recommends that both parties document what type of repair is being performed. This may be done via work or repair order or other similar documentation.

Accordingly, Item I5 in the "Questions and Answers" section of ATF Federal Firearms Regulations Reference Guide 2005 (9/05), suggests that the owner obtain permission for the "transfer" of the NFA firearm by submitting a Form 5 application and that the gunsmith do the same for the return of the firearm.

Federal firearms licensees must record the acquisition and disposition of the firearm as required by Part 479, Title 27, Code of Federal Regulations.

Revised: 2/23/06

The NFA Branch has recently received questions about the "law letter" requirement for the transfer of "post-1986" machineguns. Apparently, information has spread through the firearms industry that the "law letter" is not required. That information is not correct.

Machineguns manufactured or imported on or after May 19, 1986, are subject to the provisions of Title 18, United States Code, § 922(o) and are commonly referred to as "post-1986" machineguns throughout the industry. The transfer of a "post-1986" machinegun requires certain documentation, usually referred to as a "law letter."

Title 27, Code of Federal Regulations, § 479.105 requires that applications to transfer and register "post-1986" machineguns will be approved if it is established by specific information the expected governmental customers who would require a demonstration of the firearm, information as to the availability of the machinegun to fill subsequent orders, and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular machinegun. The regulation further requires that applications to transfer more than one machinegun must also establish the dealer's need for the quantity of samples sought to be transferred.

Thus, an application to transfer a "post-1986" machinegun to a Federal firearms licensee and special (occupational) taxpayer must be submitted with a "law letter" evidencing a government agency's interest in a particular machinegun.

The NFA Branch will look for the following information in the letter:

written on agency letterhead and signed by the agency head 9CLEO) or by someone with delegated authority to sign for the agency head. Signature must affirm that they are in fact authorized by the CLEO.

dated within one year of the date of the receipt of the application

identification of the particular machinegun being transferred (for example, M16A2)

identification of the agency's interest in the machinegun (for example, purchase, or demonstration)

documentation of the need for more than one machinegun of a particular model.

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