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maintain a Special Occupational Taxpayer (SOT) deal, manufacture, or import items in <br />the NFA/GCA. <br />FFL Types <br />• Type 01 — Firearm Dealer/Gunsmith <br />o May purchase and sell guns as business <br />o Can obtain an SOT <br />• Type 02 — Pawnbroker <br />o May purchase and sell guns as business <br />o Can obtain an SOT <br />• Type 03 — Collector <br />o Can not engage in the business of firearms <br />o Not Applicable for an SOT <br />• Type 06 — Manufacture of Ammunition <br />o Can not work with firearms <br />o Not Applicable for an SOT <br />• Type 07 — Manufacturer of Firearms <br />o Can manufacture firearms and ammunition <br />o Can obtain an SOT <br />• Type 08 — Importer of Firearms <br />o Can import ammunition and firearms and act as a dealer <br />o Requires an SOT <br />• Type 09 — Dealer of "Destructive Devices" <br />o Can deal in explosives, ammunition, and firearms <br />o Requires an SOT <br />• Type 10 —Manufacturer of "Destructive Devices" <br />o Can manufacture explosives, ammunition, firearms, and act as a dealer <br />o Requires an SOT <br />• Type 11 — Importer of "Destructive Devices" <br />o Can import explosives, ammunition, firearms, and act as a dealer <br />o Requires an SOT <br />• More information regarding this can be found at the link below (Cleckner, 2024) <br />