NFA Items Explained: $0 Tax Stamps in 2026 + How to Find an NFA-Friendly FFL
The National Firearms Act (NFA) has been a cornerstone of federal gun regulation since 1934, governing items like suppressors, short-barreled rifles (SBRs), and machine guns. But 2026 marks a historic turning point: the NFA tax stamp for most common items has dropped from $200 to $0. This guide explains what NFA items are, how the new $0 tax stamp works, and how to find an NFA-friendly FFL dealer using FFLSearch.net.
## What Are NFA Items?
NFA items are firearms and firearm accessories regulated under the National Firearms Act. These items require special registration with the ATF and historically required a $200 tax stamp. Common NFA items include:
### Suppressors (Silencers)
Devices that reduce the sound signature of a firearm. Now more affordable than ever with the $0 tax stamp.
### Short-Barreled Rifles (SBRs)
Rifles with barrels shorter than 16 inches or overall lengths less than 26 inches.
### Short-Barreled Shotguns (SBSs)
Shotguns with barrels shorter than 18 inches or overall lengths less than 26 inches.
### Any Other Weapons (AOWs)
Firearms that don't fit traditional categories, like disguised firearms or certain pistol-grip shotguns.
### Machine Guns
Fully automatic firearms (pre-1986 transferable machine guns still require a $200 tax stamp).
### Destructive Devices
Explosive ordnance, certain large-caliber firearms, and other destructive weapons.
## The 2026 NFA Tax Stamp Revolution: $200 to $0
As of January 1, 2026, the federal NFA tax stamp for **most common NFA items** (suppressors, SBRs, SBSs, and most AOWs) dropped to **$0**. This historic change removes a major financial barrier that kept many gun owners from exploring NFA ownership.
### What Changed?
- **Suppressors**: $0 tax stamp (was $200)
- **SBRs/SBSs**: $0 tax stamp (was $200)
- **Most AOWs**: $0 tax stamp (was $5)
- **Machine guns** (pre-1986): Still $200 (unchanged)
- **Destructive devices**: Still $200 (unchanged)
### What Stayed the Same?
Despite the $0 tax stamp, **all NFA regulations remain in place**:
- You still must file ATF forms (Form 1 for making, Form 4 for buying)
- Background checks are still required
- ATF approval is still mandatory before taking possession
- Interstate transfers still need approval
- Trusts and legal entities still work the same way
The only difference? You no longer pay $200 for the privilege.
## Why the $0 Tax Stamp Matters
Removing the $200 barrier has massive implications:
- **Suppressors** are now accessible to budget-conscious shooters
- **SBR builds** no longer require choosing between legal compliance and affordability
- **First-time NFA buyers** can explore these items without a major upfront cost
- **Multiple NFA items** can be purchased without paying hundreds in tax stamps
The $0 tax stamp era is driving unprecedented interest in NFA items in 2026.
## How to Buy NFA Items in 2026
Buying an NFA item still requires following federal procedures:
### Step 1: Find an NFA-Friendly FFL
Not all FFL dealers handle NFA items. You need a dealer with an SOT (Special Occupational Taxpayer) license. Use FFLSearch.net to find NFA-capable dealers near you.
### Step 2: Choose Your NFA Item
Decide whether you're buying a suppressor, SBR, SBS, or other NFA item.
### Step 3: Complete ATF Paperwork
- **Form 4**: For buying an NFA item from a dealer or individual
- **Form 1**: For building your own NFA item (like an SBR or suppressor)
You'll need passport photos, fingerprints, and responsible person information if using a trust.
### Step 4: Pay the $0 Tax Stamp
Submit your paperwork with payment of $0 (yes, you still file the forms, just with no fee).
### Step 5: Wait for ATF Approval
Approval times vary (typically 60-180 days for eForms, longer for paper forms).
### Step 6: Take Possession
Once approved, you can take possession of your NFA item from your FFL dealer.
## Finding an NFA-Friendly FFL with FFLSearch.net
Not every FFL dealer handles NFA items. You need a dealer with:
- **Type 07 FFL with SOT** (Special Occupational Taxpayer status)
- Experience with NFA paperwork and ATF forms
- Willingness to handle suppressor, SBR, or other NFA transfers
FFLSearch.net makes it easy to find NFA-capable dealers:
- Search by location to find nearby FFLs
- Filter for NFA services and SOT dealers
- Read reviews from other NFA buyers
- Verify dealer credentials and contact info
With the right FFL, your NFA purchase is straightforward and stress-free.
## NFA Items and State Laws
While the federal tax stamp is now $0, **state laws still apply**:
- **Suppressor-friendly states**: Most states allow suppressors
- **Suppressor-banned states**: CA, HI, IL, MA, NJ, NY, RI, DE, DC
- **SBR restrictions**: Some states have additional regulations
- **AOW regulations**: Vary by state
Always verify your state's NFA laws before purchasing.
## Common NFA Questions
### Do I still need a tax stamp if it costs $0?
Yes. You still file the paperwork and receive an approved tax stamp—it just doesn't cost money anymore.
### How long does NFA approval take in 2026?
Typically 60-180 days for eForms, longer for paper submissions.
### Can I build my own suppressor or SBR?
Yes, using ATF Form 1. The $0 tax stamp applies to Form 1 builds as well.
### Do I need an NFA trust?
No, but trusts offer benefits like easier transfers to family members and allowing multiple users.
### Can I take my suppressor or SBR across state lines?
You must notify the ATF on Form 20 (5320.20) before crossing state lines with an SBR or SBS. Suppressors do not require this form.
## How FFLSearch.net Helps with NFA Purchases
FFLSearch.net is the easiest way to find NFA-capable dealers:
- **Filter for NFA services**: Quickly locate SOT dealers
- **Compare transfer fees**: NFA transfers often cost more than standard firearms
- **Read reviews**: Learn which dealers excel at NFA paperwork
- **Verify SOT status**: Confirm dealers can legally handle NFA items
Whether you're buying your first suppressor or building an SBR, FFLSearch.net connects you with the right dealer.
## Final Thoughts
The 2026 NFA landscape is more accessible than ever. With $0 tax stamps for suppressors, SBRs, and SBSs, thousands of gun owners are exploring NFA items for the first time. While the cost barrier has fallen, the process still requires following ATF regulations, working with an NFA-capable FFL, and understanding state laws.
Ready to find an NFA-friendly FFL? Start your search on FFLSearch.net today and take advantage of the $0 tax stamp era.