Guidance Documents
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Guidance Documents
Industry Circular 1993-5: Tax-Exempt and Tax-Free Sales of Firearms, Shells and Cartridges
This circular gives general guidance to firearms and ammunition excise taxpayers about making tax-exempt or tax-free sales of firearms, and shells and cartridges (ammunition).
ID:
DOJ-1312081
Component
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
Date Issued: July 13, 1993