2026 changed the National Firearms Act more than any year since 1986. The federal tax on suppressors, short-barreled rifles, short-barreled shotguns and "any other weapons" (AOWs) is now $0. Since October 9, 2026, ATF no longer requires approval or registration before you buy or make one. Here is what changed, what didn't, and how buying one works now.
What changed
- The tax went to $0. In the One Big Beautiful Bill Act, Congress cut the NFA making and transfer tax on suppressors, SBRs, SBSs and AOWs from $200 to $0. Machine guns and destructive devices still carry the $200 tax.
- A court then stopped the paperwork. In Silencer Shop Foundation v. ATF (N.D. Tex., August 5, 2026), a federal court held that with no tax left, the NFA's making, registration and transfer-tax provisions for those items were no longer a valid use of Congress's taxing power. It blocked their enforcement against the plaintiffs and their members and customers.
- ATF applied it to everyone. As a matter of enforcement discretion, ATF stopped enforcing these requirements nationwide on October 9, 2026, for suppressors, SBRs, SBSs and AOWs: prior approval to make or transfer (Form 1 and Form 4), registration in the NFA registry, the tax stamp, NFA marking, and the ban on moving unregistered items across state lines.
What did not change
- Machine guns and destructive devices keep the full NFA process: the $200 tax, ATF approval on a Form 4 before transfer, and registration. A civilian can only own a machine gun that was registered before May 19, 1986.
- They are still firearms under the Gun Control Act. A dealer sale still needs a Form 4473 and a NICS background check, and a dealer still can't sell to a prohibited person.
- State and local law still apply. Some states ban some or all NFA items, and some tie them to federal registration. ATF's guidance does not override them, and no dealer can sell an item your state or city doesn't allow.
- Short-barreled rifles and shotguns still need a Form 20 (ATF Form 5320.20) before you take one to another state. Suppressors and AOWs don't.
- Businesses still pay the Special Occupational Tax (SOT) to manufacture, import or deal in NFA items.
How buying a suppressor works now
In most states, much the same way as buying a handgun. We sell these items to buyers 21 and older.
- Wyoming residents: buy online or in the shop and pick up here in Powell on a Form 4473 with a background check. There is no wait for ATF.
- Everyone else: at checkout, choose a dealer in the state you live in who holds an FFL and a current SOT. We ship it there, and your dealer transfers it to you on a Form 4473.
- States that tie these items to ATF registration: to be safe, the item goes to your dealer on a tax-free ATF Form 3 first, then it is registered to you on a Form 4 through your dealer, with your fingerprints and a photo. Each item's page lists those states.
Shop suppressors and other NFA items, or call Adam at 307-921-0038 with questions.
Should you register anyway?
You can. ATF still keeps the NFA registry and accepts Form 1 and Form 4 applications from anyone who wants to register, at the $0 tax. ATF's own guidance lays out why some owners will:
- Enforcement could resume if the court's injunction is overturned, Congress puts a tax back, or the Justice Department rescinds its guidance.
- The NFA treats unregistered NFA firearms as contraband, with felony penalties, and federal law has no automatic grandfathering. A later registration window would be up to the Attorney General.
- Once an item is removed from the registry, it can't be put back unless there is an amnesty.
Whether to register is your call. If you aren't sure, talk to us or to a lawyer in your state.
Machine guns and destructive devices
Nothing changed for these. Transfers still need ATF approval on a Form 4 and the $200 tax, and the items stay in the NFA registry. Pathfinder Defense holds the licenses and SOT to make, import and deal in them, and we will list some for sale. Contact us about current availability.
Sources
- ATF, Update to NFA Transfer Guidance, with the open letter and FAQ (last updated October 14, 2026)
- ATF, current processing times for voluntary NFA applications
This guide is general information, not legal advice. The law here is moving: the court case may be appealed, and ATF may revise its guidance. Check atf.gov and your state's law before you buy, make or travel with an NFA item.