The machine guns that you see at our events are owned by two types of persons. Class II Manufacturers and Federal Firearms Licensees (Dealers) both of whom have paid a Special Occupational Tax (S.O.T.), to manufacture or deal in automatic weapons and private collectors.
The legal ownership of automatic weapons is a complicated process. Below is a brief summary of the current legal requirements focusing on private ownership. It is no means exhaustive and anyone considering private ownership is advised to consult a competent dealer regarding the details and requirements in your state.
The ownership of machine guns was first regulated at the federal level by the National Firearms Act of 1934. This act establishes the need for the approval of the Treasury to transfer or own a machine gun along with the payment of a $200.00 tax each time a weapon is transferred to or among individual collectors. In addition the weapons are registered in a federal database. These procedures remain in effect today as part of the federal tax code though they are administered by the Bureau Of Alcohol, Tobacco, Firearms and Explosives.
A second federal statue, The Firearms Owner's Protection Act of May 19, 1986, created two broad classes of automatic weapons. Guns manufactured and registered prior to the acts date which can be owned by civilians. These are called "transferable guns". Those manufactured on or following the acts date are restricted to manufacturers, dealers and government entities. There are additional restrictions on dealers and manufacturers which are not detailed here.
Certain states have additional requirements on machine gun ownership over and above the federal regulations noted above. Some states bank ownership totally. In Massachusetts, for instance, an additional state License To Possess A Machine Gun granted by the local police department is required. To qualify you must be a certain firearms instructor or bonafied collector of firearms.
The first step in ownership is to locate the transferable firearm of your choice via a qualified dealer in your state. You may then begin the transfer process but may not take possession of the firearm until the transfer is approved. The entire process can take a few months to complete.
The transfer process involves submitting an application with photographs and fingerprints signed by your local Chief Law Enforcement Officer to the Bureau Of Alcohol, Tobacco, Firearms and Explosives along with a $200.00 transfer tax payment. Upon completion of a federal background check the Bureau will approve or deny the application. If approved a copy of the application is returned to you with the required tax stamp attached. At this point you may take possession of the firearm from the dealer.
