If you are one of those hunters or shooters who, like me, has spent the past several years waiting to purchase a suppressor because of the $200 tax, excessive government red tape and registration requirements of the National Firearms Act, welcome to a new era.
Thanks to a critical court ruling, the Justice Department’s decision not to appeal and nationwide guidance from the Bureau of Alcohol, Tobacco, Firearms and Explosives, eligible buyers can now purchase suppressors without the traditional NFA preapproval and registration process where state and local law permit.
For a dealer sale, the buyer still completes ATF Form 4473 and undergoes the applicable National Instant Criminal Background Check System check. After a satisfactory background-check result and dealer authorization, the buyer may take possession without waiting for ATF to approve a Form 4. Dealer policies can vary, and all other applicable federal, state and local requirements remain in force.
ATF’s New Suppressor Guidance at a Glance:
- The federal making and transfer tax for suppressors, short-barreled rifles, short-barreled shotguns and “any other weapons,” or AOWs, has been $0 since January 1, 2026.
- Effective October 9, 2026, ATF says it will not enforce the NFA’s prior-approval, registration or tax-stamp requirements for those items.
- Dealer transfers remain subject to Form 4473, NICS and other applicable Gun Control Act requirements.
- NFA registration and Forms 1, 2, 3 and 4 remain available on a voluntary basis.
- State and local laws still apply and may prohibit or restrict a transaction.
- Machine guns and destructive devices remain subject to the $200 tax and the full NFA process.
- ATF describes the change as an enforcement policy, not a repeal of the underlying law.
How Suppressor Purchases Worked Before 2026
Of course, that is a far cry from what the procedure had been. Before 2026, suppressor purchasers generally had to pay a $200 transfer tax, submit a Form 4 and wait for ATF approval before taking possession. The approved form also registered the suppressor in the National Firearms Registration and Transfer Record. At times, that process could take many months—and sometimes close to a year.
Then things began to change.
On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act. Section 70436 reduced the federal making and transfer taxes to $0 for suppressors, short-barreled rifles, short-barreled shotguns and AOWs, effective January 1, 2026. The law left the tax at $200 for machine guns and destructive devices.
With the tax gone from those other categories, gun-rights groups and industry plaintiffs challenged the remaining NFA registration and approval requirements. Their argument was straightforward: If the NFA’s constitutional footing rested on Congress’s taxing power, could the government continue enforcing its registration and preapproval system when the applicable tax had been reduced to zero?
The Court Case That Changed the Landscape
The challenge that changed everything came through the consolidated cases Silencer Shop Foundation v. ATF and Jensen v. ATF.
On August 5, 2026, U.S. District Judge James Wesley Hendrix of the Northern District of Texas ruled that the challenged NFA making, transfer and registration provisions could not constitutionally be applied to the zero-tax items under Congress’s taxing power. The court’s injunction, however, was not universal. It covered the plaintiffs and, where applicable, their agencies, political subdivisions, members and current and future customers.
The Justice Department subsequently notified Congress that it would not appeal the ruling. That decision left the district court’s judgment in place for the parties, but it did not transform the order into nationwide precedent or automatically bind other courts.
For everyone else, the major change came through ATF’s own enforcement policy.
After more than two months of waiting, ATF issued an open letter and detailed guidance on October 9. The agency said it would apply its nonenforcement policy nationwide to the zero-tax items, including suppressors, SBRs, SBSs and AOWs.
What ATF Says It Will No Longer Enforce
Under the guidance, ATF says it will not enforce the following NFA requirements and prohibitions as applied to the zero-tax items:
- Prior application and approval requirements for making or transferring the covered items
- Registration in the National Firearms Registration and Transfer Record
- Prohibitions on making, receiving, transferring or possessing an unregistered covered item, with exceptions for firearms with obliterated serial numbers and illegally imported firearms
- The NFA marking requirement
- The NFA prohibition on transporting an unregistered covered item in interstate commerce
For an eligible retail suppressor purchase, that means an FFL can process the transaction under the Gun Control Act using Form 4473 and the applicable NICS background check rather than waiting for ATF to approve a Form 4. With limited exceptions, an FFL may sell only to residents of the state in which the dealer is licensed, and the dealer may not complete a transaction that violates state or local law.
ATF also says unlicensed individuals no longer need to file a Form 1 and receive prior approval before making a covered item for lawful personal use. Other federal, state and local restrictions still apply, and an unlicensed person may not engage in the business of manufacturing or transferring firearms.
Licensed manufacturers and other businesses remain subject to applicable Gun Control Act licensing, recordkeeping, marking and serialization requirements.
Voluntary NFA Registration Remains Available
The traditional NFA forms have not disappeared completely.
ATF says individuals may continue to submit Form 1 applications voluntarily. The agency will also continue accepting voluntary Forms 2, 3 and 4 from manufacturers, dealers and buyers who choose the established registration process or need it to comply with state law.
That option may matter because some state laws condition the legality of certain items on compliance with or registration under federal law. ATF says it cannot determine whether an unregistered item possessed under the federal nonenforcement policy will satisfy a particular state’s requirements. Buyers and owners need to check the law in their own jurisdiction.
Interstate Travel With Suppressors, SBRs and SBSs
There is also good news in the guidance for suppressor owners who travel across state lines, although the rules are not identical for every covered item.
ATF says it will not enforce 26 U.S.C. § 5861(j), the NFA prohibition on interstate transportation of unregistered covered items. The policy applies nationwide, not only to the plaintiffs in the original case. At the federal level, that means ATF does not require NFA registration solely to transport an unregistered suppressor or AOW across state lines.
State and local possession laws still apply at the destination and along the route. Unlicensed individuals also may not transfer a covered item to a resident of another state.
SBRs and SBSs have an additional requirement under the Gun Control Act. Owners must continue to file ATF Form 5320.20 before transporting an SBR or SBS interstate, even if the firearm is not registered under the NFA.
What Requirements Still Apply?
The guidance significantly changes the process, but it does not eliminate every rule associated with these firearms.
For one thing, the special occupational taxes imposed on businesses remain in effect. Anyone engaged in the business of manufacturing, importing or dealing in NFA firearms must still pay the applicable Special Occupational Tax and comply with licensing requirements.
Machine guns and destructive devices are unaffected by the zero-tax provision and ATF’s new policy. They remain subject to the $200 making or transfer tax and all applicable NFA requirements.
Suppressors, SBRs, SBSs and AOWs also remain statutory firearms under the Gun Control Act. Prohibited persons cannot possess them, licensed dealers must retain transaction records, and dealer transfers generally require Form 4473 and a background check. State and local laws governing possession, purchase, transportation and hunting use remain fully applicable.
ATF is working on regulations governing dealer transfers of SBRs and SBSs under the Gun Control Act. In the meantime, the agency says it will not enforce 18 U.S.C. § 922(b)(4), which otherwise requires specific authorization for those transfers.
Why This Is Not Full Deregulation
The distinction between a court order, an agency enforcement policy and a legislative repeal is important.
The court’s injunction directly protects only the plaintiffs and the other covered parties identified in the judgment. ATF then chose, as a matter of enforcement discretion, to apply a broader nonenforcement policy nationwide. Congress has not repealed the underlying NFA provisions.
ATF expressly warns that a change in legal or factual circumstances could cause enforcement to resume. Congress could impose a new tax, another court could reach a different conclusion or the Department of Justice could rescind the policy. ATF also says there is no guarantee that an unregistered item would be grandfathered or could be registered later if enforcement resumed.
“October 9 was a major step forward, but it isn’t the finish line,” SilencerCo stated. “ATF’s guidance is a decision not to enforce parts of the NFA, not a repeal of the law itself. A policy decision can be reversed, so our goal hasn’t changed: We seek a permanent solution.”
What Suppressor Buyers Should Know
Ultimately, the ruling, the Justice Department’s decision not to appeal and ATF’s subsequent guidance have opened a new door for Americans who own—or want to own—a suppressor, short-barreled rifle or short-barreled shotgun.
Where state and local law permit, an eligible buyer may now be able to purchase one of these items from a participating dealer by completing Form 4473 and passing the applicable background check, without waiting for NFA preapproval. Buyers should still confirm the dealer’s procedures and the laws that apply where they live and hunt.
In my view, the next goal should be for lawmakers to provide a permanent legislative solution rather than leaving such an important policy to agency enforcement discretion. Supporters will also continue debating whether suppressors should remain subject to Form 4473 and other federal firearm requirements.
Suppressors reduce muzzle blast and can meaningfully reduce a shooter’s noise exposure, but they should not be considered automatically hearing-safe. Shooters should continue using properly fitted hearing protection whenever practical.
- Editor’s note: This article describes ATF guidance effective October 9, 2026. The policy is evolving and does not override state or local law. Nothing in this article constitutes legal advice. Anyone with questions about a particular purchase, possession, transfer or trip should consult the current ATF guidance, appropriate state authorities or a qualified attorney.
