sot license


Class 3 License – SOT Dealer

Posted by in FFL123 FFL Blog

Class 3 Dealer – NFA Dealer members ask us pretty frequently what a Class 3 License or SOT means and what they can do with it. First, we’ll go over what the terms mean. SOT stands for Special Occupational Tax or Special Occupation Taxpayer, depending on how you use the term (i.e., I am a SOT versus I have a SOT). Although you hear the term “Class 3 dealer” or sometimes “Class 2 dealer,” those are not official names of any ATF issued licenses. The Class 2 and Class 3 terms are “slang” and not ATF …

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