AAMOF, he DID provide the answer to his own question, as I so adroitly pointed out in my previous response. "Who pays the tax?" The transferor. Who is the transferor, per his info? The governmental agency. There is no tax on a transfer from a governmental agency to anybody, whether another agency or a private citizen.
O.K., so I have a confession to make. I've been sandbagging a couple of you guys. Please forgive me. Copy n' pasting a copy of an email that I personally received from the NFA National Office, which clarifies this matter, in plain English.
The reason I asked for the guidance of the NFA National Office is that I have been offered a MAC 10 with suppressor by the local Sheriff. The MAC is pre'86, and is transferable.
Actual Class III dealers told me, on other forums, that such tax-free transfers are fine. I wanted confirmation.
" No, a transfer tax is never imposed when a weapon is being transferred to or from a government entity. It does not matter if the weapon is being transferred to an individual, dealer or another government agency. The correct form you should use when transferring a weapon from or to a government entity is an ATF Form 5, (Application for Tax Exempt Transfer and Registration of a Firearm). This form is used to apply for tax-exempt transfers of National Firearms Act (NFA) firearms to government agencies. If you have additional questions, please contact the NFA Branch at (202) 927-8330."
thank you
-----Original Message-----
From: EPS Directorate
Sent: Wednesday, July 14, 2004 4:18 PM
To: FES Division
Subject: -NFA: Transfer of Class II Devices
-----Original Message-----
From:
Sent: Wednesday, July 14, 2004 12:51 PM
To: EPS Directorate
Subject: Transfer of Class II Devices
Would you please verify for me whether a transfer tax is imposed on a tax-exempt organization, eg., county Sheriff's Dept., when that tax-exempt organization transfers a Class II firearm or device to a private citizen? (The firearm & device in question were purchased by the Sheriff's Dept. during the 1970's and were properly registered at that time with the BATF.)
What would be the proper form for registering such a transfer with BATFE?
Thank you for your assistance.
Sincerely,
I took the liberty of removing my personal info. Hope this clarifies the question. Was just having a little fun with you guys. I knew the answer all along. If you're lucky enough to find a local l.e. agency with an NFA item that they want to sell, then you may do so, via Form 5, with no transfer tax.