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June 17, 2024

ATF Q&A: A&D Books

When selling to law enforcement, what is the difference between tax-free and tax-exempt on a Firearm Ammunition Excise Tax (FAET) Quarterly Return?

The difference is in the support required. Law enforcement requires the Tax Free form (5300.28), while the military requires the appropriate funding details found on the contract.


This question was asked during the NSSF webinar Common Errors on the Firearm Ammunition Excise Tax (FAET) Quarterly Return.

Common Errors on the Firearm Ammunition Excise Tax (FAET) Quarterly Return

Compliance Webinar: Common Errors on the Firearm Ammunition Excise Tax (FAET) Quarterly Tax ReturnFirearm and ammunition manufacturers and importers generally are required to calculate, file and pay quarterly Firearm Ammunition Excise Tax (FAET). The form used is the FEDERAL FIREARMS AND AMMUNITION QUARTERLY EXCISE TAX RETURN (TTB F 5300.26).

This webinar is designed to help guide employees responsible for preparing FAET returns in accurately completing and supporting the calculations necessary to compute the excise tax liability. NSSF Excise Tax Consultant Richard Weimer presents this insightful discussion where he goes through form TTB F 5300.26 line by line pointing out common errors made while showing you how to correct them.

Watch at SHOT University™ Online

NSSF Member Webinars

SHOT University Course: Completing ATF Form 4473 (2023 Version) When OSHA Arrives
From transfers to inspections to trace, the new (as of 2023) Form 4473 is a critical document for all firearms retailers. This course is designed to take you step-by-step and line-by-line through the nuances of completing each section of ATF Form 4473.

Watch at SHOT University Online

Presented by Jason Smith, this 3 part course focuses on range safety and health specifically through the lens of the OSHA’s 7 Core Elements and recommendations for workplace safety.

Watch at SHOT University Online

More Range Compliance Resources Here

Looking for more education opportunities?

Consider NSSF’s SHOT University Online, a one-stop e-learning platform for firearms retailers and ranges. On-demand and free for NSSF members, this library of interactive online courses provides a deep dive on critical topics ranging from compliance and regulatory issues to operational guidance and business improvement for both business owners and employees.

Learn more about SHOT University Online


 Looking for more guidance?

NSSF’s  Premium Range Membership offers unparalleled protection and benefits. Designed to offer the best protection and benefits in the industry, this membership is available to any qualifying NSSF range or retailer/range member who is not currently facing any OSHA and or state OSH violations.

Membership directly supports NSSF in its mission to promote, protect and preserve our industry and our sports. NSSF stands in defense of every segment of our industry on Capitol Hill and in state capitols nationwide and is working on behalf of every one of its members every day to strengthen our industry. Start your application today, or upgrade your existing membership to premium.

Apply Today

24-Hour Compliance Hotline

NSSF members can greatly benefit from the NSSF’s Retail Member Hotline. The toll-free hotline will bring calls in to the NSSF headquarters on a 24/7 basis. If questions regarding compliance, transactions, legislation or any other topic cannot be answered at the time of the call, an all-out attempt will be made to provide the answer within 24 hours.

NSSF members have exclusive 24/7 access to the NSSF’s Retail Member Hotline. Non-member retailers can view some of the questions that have been asked and answered through this service here.

Compliance Resources for Members

NSSF offers an array of resources and information to help members operate their businesses in compliance with laws and regulations. NSSF’s regulatory compliance resources include articles, newsletters, videos, online training courses, legal and regulatory compliance consultants and more. Log in to access.