Machine Guns

“Class 3” firearms are regulated under the National Firearms Act (NFA). Today that mainly means machine guns and destructive devices, which still follow every NFA rule, including ATF approval, registration, and the $200 tax. Suppressors, short-barrel rifles, short-barrel shotguns, and any other weapons (AOWs) no longer need ATF approval or registration as of October 9, 2026. Impact Guns is a licensed Class III SOT dealer. Talk to your dealer before you order so you both know the current steps.

Read our full Class 3 / NFA Buying Guide ↓

What Is a Class 3 Firearm?

"Class 3" is an informal term used in the firearms industry to describe NFA-regulated items. The formal legal classification is Title II firearms under the National Firearms Act of 1934. A licensed dealer with Special Occupational Taxpayer (SOT) status, sometimes called a Class III SOT dealer, transfers these items to consumers. Impact Guns holds the required SOT license. Machine guns and destructive devices, such as grenade launchers, are the items that still need ATF approval.

What Changed in 2026

Congress cut the NFA tax to $0 for suppressors, SBRs, SBSs and AOWs in a law signed in July 2025, effective January 1, 2026. On October 9, 2026, the ATF published an open letter saying it no longer requires its approval or registration for those four types of items. Machine guns and destructive devices did not change. For a plain-language summary, read our article ATF NFA Update: What Changes for Suppressors and SBRs.

How Machine Gun and Destructive Device Transfers Work

These items follow the full NFA process. You choose your item and complete your purchase. Your item is then held by Impact Guns, or sent to a licensed Class III dealer near you, while your ATF Form 4 is processed. You pay the $200 tax and submit fingerprints, a photo, and your background check information. Once ATF approval is granted and the paperwork clears, you take possession. Wait times vary, so ask your dealer.

Machine Guns

Civilian-transferable machine guns are pre-1986 automatic firearms registered with the ATF before the Hughes Amendment closed the civilian registry. This makes them rare and expensive. Impact Guns carries dealer samples and occasionally transferable machine guns. Browse machine guns and dealer samples.

Destructive Devices

Destructive devices are NFA items such as grenade launchers and certain other large-bore firearms. They follow the same rules as machine guns: ATF approval, registration, and the $200 tax. Contact us about what is available.

Items That No Longer Need ATF Approval

These items used to be sold as Class 3 and are now bought with a background check and a Form 4473, like other firearms: suppressors, short-barrel rifles, short-barrel shotguns, and any other weapons (AOWs).

NFA Items by State

NFA item availability varies by state. Some states prohibit machine guns, suppressors, SBRs, or SBSs entirely, and the ATF change does not affect state law. Before purchasing any NFA item, verify that it is legal to own in your state. Our team can help you confirm state eligibility before you complete your purchase.

Frequently Asked Questions

Should I talk to my dealer first?
Yes. Rules and processes can change, and your dealer should be able to walk you through every step. Ask which steps and forms they use, what fees they charge, and what your state allows.

Which items still need ATF approval?
Machine guns and destructive devices. As of October 9, 2026, the ATF no longer requires its approval or registration for suppressors, SBRs, SBSs and AOWs. Every buyer still passes a background check and fills out a Form 4473.

Do machine guns still have a $200 tax?
Yes. The $200 tax remains for machine guns and destructive devices. Only suppressors, SBRs, SBSs and AOWs are now $0.

Does Impact Guns ship NFA items directly to me?
No. Impact Guns sends NFA items to a licensed Class III dealer in your area, not directly to your home address. You complete the paperwork at that dealer. Use our FFL dealer lookup to find a Class III dealer near you.