Guidance Documents

Guidance Documents

Component Document Issued Posted ID Topic Overview
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1967-306- Reactivate Unserviceable Firearms January 1, 1967 February 28, 2020 DOJ-1312596 Firearms This ruling advises that a licensed manufacturer who also paid special (occupational) tax under the National Firearms Act may reactivate an unserviceable firearm for the purpose of sale or other disposition without incurring firearms “making” tax liability.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1967-347- Transfer Tax Liability January 1, 1967 February 28, 2020 DOJ-1312601 Firearms This ruling advises that transfer tax liability is not incurred where a shotgun or rifle coming within the purview of the National Firearms Act(NFA) is returned to the manufacturer for conversion into a weapon not coming within the provisions of the NFA.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1968-368- Classification of the Spitfire Carbine January 1, 1968 February 28, 2020 DOJ-1312606 Firearms This ruling clarifies that the Spitfire Carbine, manufactured by the Spitfire Manufacturing Co. is a firearm that comes within the purview of the National Firearms Act.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1969-59- Gunshow Sales at Non-Licensed Premises January 1, 1969 February 28, 2020 DOJ-1312611 Firearms This ruling advises that firearms or ammunition may not be sold at gun shows by a licensed dealer, but orders may be taken under specified conditions
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1972-178- Obsolete ATF Rulings January 1, 1978 February 28, 2020 DOJ-1312616 General Periodic review of outstanding revenue rulings reflect that the following list of rulings are obsolete because of expiration or changes to current laws and regulations.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1973-9- Federal Firearms Licensees at Multiple Locations and Common Expiration Dates January 1, 1973 February 28, 2020 DOJ-1312621 Firearms This ruling advises that licensed firearms or ammunition dealers operating at multiple locations may establish a common expiration date for all licenses.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1973-13- Gunsmithing Premises and Regular Business Hours February 1, 1973 February 28, 2020 DOJ-1312626 Firearms This ruling advises that because of the nature of operations conducted by a gunsmith, he shall not be required to have business premises open to the general public or to have regular business hours.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1973-19- Bonafide Firearms Consultants and Business Premises March 1, 1973 February 28, 2020 DOJ-1312631 Firearms This ruling advises that because of the nature of operations conducted by a consultant or expert, he shall not be required to have business premises open to the general public or to have regular business hours.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1974-8- NFA Firearms for Official Use Only March 1, 1974 February 28, 2020 DOJ-1312636 Firearms This ruling advises that when NFA firearms are registered on Form 10 by governmental entities, subsequent transfers of such firearms shall be made only to other governmental entities.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1974-13- Importation of Firearms by Members of the U.S. Armed Forces February 1, 1974 February 28, 2020 DOJ-1312641 Firearms This ruling advises that a member of the U.S. Armed Forces who is a resident of any State or territory which requires that a permit or other authorization be issued prior to possessing or owning a handgun shall submit evidence of compliance with State law when applying to import a handgun.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1974-20- Disposition of Replacement Firearms January 1, 1974 February 28, 2020 DOJ-1312646 Firearms This ruling advises that Form 4473 shall not be required to record disposition of a like replacement firearm when such firearm is delivered by a licensee to the person from whom the malfunctioning or damaged firearm was received, provided such disposition is recorded in the licensee’s permanent records.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1975-7- Small Caliber Penguns June 1, 1975 February 28, 2020 DOJ-1312651 Firearms This ruling advises that a small caliber weapon ostensibly designed to expel only tear gas, similar substances, or pyrotechnic signals, which may readily be converted to expel a projectile by means of an explosive, is classified as a firearm.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1975-20- Meaning of Terms "Inhabited Building" June 26, 1975 February 28, 2020 DOJ-1312656 Explosives This ruling advises that an office or repair shop used in connection with the manufacture, etc., of explosive materials are not "inhabited buildings."
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1975-21- Construction of Storage Facilities by the Department of Defense - Concrete Floors June 26, 1975 February 28, 2020 DOJ-1312661 Explosives This ruling advises that certain explosives storage facilities meeting standards of construction prescribed by the Department of Defense Explosives Safety Board are approved
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1975-27- Renewed Federal Firearms License Conduct of Business January 1, 1975 February 28, 2020 DOJ-1312666 Firearms This ruling advises that a firearms licensee may continue operations until his renewal application for a license is finally acted upon.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1975-31- Meaning of the Terms "Engaged in the Business" September 12, 1975 February 28, 2020 DOJ-1312671 Explosives This ruling advises that explosives manufacturer license required for certain companies that manufacture explosive materials for use in their own operations.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1977-1- Gunsmithing at Shooting Events January 1, 1977 February 28, 2020 DOJ-1312676 Firearms This ruling advises that the recordkeeping requirements for licensed gunsmiths are clarified. ATF Rul. 73-13 amplified.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-6- Tasers as Firearms May 1, 1976 February 28, 2020 DOJ-1312681 Firearms This ruling advises that a hand-held device designed to expel by means of an explosive two electrical contacts (barbs) connected by two wires attached to a high voltage source in the device is classified as a firearm.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-15- Acquisition and Disposition of Pawned Firearms March 1, 1976 February 28, 2020 DOJ-1312686 Firearms This ruling explains certain reporting and recordkeeping requirements of pawnbrokers.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-18- Alternate Bullet-Resistant Construction Standards for Explosives Magazines June 23, 1976 February 28, 2020 DOJ-1312691 Explosives This ruling prescribes alternate bullet resistance construction standards for explosives storage facilities.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-22- Qualifying Tax Free Transfers February 1, 1976 February 28, 2020 DOJ-1312696 Firearms This ruling advises that mere possession of a license and a special tax stamp as a dealer in firearms does not qualify a person to receive firearms transfer-tax-free. Rev. Rul. 58-432 is superseded.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-24-State of Residency of Armed Service Members January 1, 1976 February 28, 2020 DOJ-1312701 Firearms This ruling advises that a member of the Armed Forces on active duty is a resident of the State in which his permanent duty station is located. 
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1976-25- Recordkeeping Requirements Salvaged Firearms January 1, 1976 February 28, 2020 DOJ-1312706 Firearms This ruling clarifies the recordkeeping requirements for Title I firearms from which parts are salvaged for use in repairing firearms.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1977-24- Storage Compartments on Vehicles June 3, 1977 February 28, 2020 DOJ-1312711 Explosives This ruling prescribes alternate magazine construction standards for storage of electric blasting caps with other explosive materials.
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) ATF Ruling 1980-8- Importation of Surplus Military Firearms for Law Enforcement March 1, 1980 February 28, 2020 DOJ-1312716 Firearms This ruling advises that applications to import surplus military firearms or nonsporting firearms or ammunition for individual law enforcement officers for official use must be accompanied by the agency’s purchase order.

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