Zero-Rate Tax for Non-NFA Firearm Making

§ 5821. Making tax(a) RateThere shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—(1) $200 for each firearm made in the case of a machinegun or a destructive device, and (2) $0 for any firearm made which is not described in paragraph (1). (b) By whom paidThe tax imposed by subsection (a) of this section shall be paid by the person making the firearm. (c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(b), July 4, 2025, 139 Stat. 247.) Editorial Notes Prior ProvisionsA prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618. Amendments2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.” 1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. Statutory Notes and Related Subsidiaries Effective Date of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21, set out as a note under section 4182 of this title. Effective DateSection effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.