Machine Gun and Short-Barreled Firearm Exemption

§ 4182. Exemptions(a) Machine guns and short barrelled firearmsThe tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid. (b) Sales to defense departmentNo firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles. (c) Small manufacturers, etc.(1) In generalThe tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year. (2) Controlled groupsAll persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1). (d) RecordsNotwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition. (Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91–128, § 5, Nov. 26, 1969, 83 Stat. 269; Pub. L. 109–59, title XI, § 11131(a), Aug. 10, 2005, 119 Stat. 1959; Pub. L. 119–21, title VII, § 70436(c), July 4, 2025, 139 Stat. 247.) Editorial Notes Amendments2025—Subsec. (a). Pub. L. 119–21 inserted at end “For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.” 2005—Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d). 1969—Subsec. (c). Pub. L. 91–128 added subsec. (c). Statutory Notes and Related Subsidiaries Effective Date of 2025 AmendmentPub. L. 119–21, title VII, § 70436(d), July 4, 2025, 139 Stat. 248, provided that: “The amendments made by this section [amending this section and sections 5811 and 5821 of this title] shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act [July 4, 2025].” Effective Date of 2005 AmendmentPub. L. 109–59, title XI, § 11131(b), Aug. 10, 2005, 119 Stat. 1959, provided that: “(1) In general.—The amendments made by this section [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.