At River Valley Arms & Ammo, we’ve really enjoyed being your friendly neighborhood NFA dealer and helping customers navigate the process of purchasing National Firearms Act items. For those who are new to the world of NFA firearms, these include items such as suppressors (also commonly referred to as silencers) and short barreled rifles, often abbreviated as SBRs. These products are regulated under the National Firearms Act of 1934 and require additional paperwork and approval through the Bureau of Alcohol, Tobacco, Firearms and Explosives, also known as the ATF.
If you’ve already been through the process once, you’ve probably heard a lot of chatter about changes coming at the turn of the year. There is some truth mixed in with rumor, so we want to share what we know, what has been verified, and what it means for you as a suppressor or SBR buyer.
What’s Changing at the Turn of the Year
As it stands in 2025, every NFA item you purchase requires a federal tax stamp. That tax stamp costs two hundred dollars per item and is submitted alongside your ATF Form 4 or Form 1 application. This part of the process is well known and has been in place for decades.
Beginning January 1, 2026, the tax itself is scheduled to drop from two hundred dollars per item to zero dollars per item. While that is a significant change, it is important to understand what is not changing. The ATF paperwork requirements will remain in place. Buyers will still need to complete the necessary forms, submit fingerprints, provide passport style photos, and pass a background check before approval is granted. In short, the cost of the tax stamp goes away, but the regulatory process does not.
The Ongoing Legal Debate
There has been a lot of discussion within the firearms community about whether a zero dollar tax stamp undermines the constitutionality of the National Firearms Act, since the original justification for the law relied heavily on Congress’s taxing authority. While those arguments are gaining attention and may eventually be challenged in court, nothing about that debate changes the current requirements. Until laws or regulations are officially changed, the ATF paperwork process is still mandatory.
ATF Processing Pause at the End of 2025
Another important update to be aware of is a temporary processing pause at the end of the year. The ATF has indicated that its eForms system will be taken offline in late December 2025 to allow for system updates related to the new zero dollar tax stamp structure. During this period, new submissions and certifications will not be processed. Once the system comes back online at the beginning of January 2026, submissions should resume under the updated fee structure.
What to Expect for Wait Times
Current ATF guidance shows that electronic Form 4 approvals have been moving very quickly in recent months, in some cases being approved in as little as a couple of weeks. However, we expect that to change. With the elimination of the two hundred dollar tax, many buyers and dealers are planning to submit applications as soon as the new year begins. A surge in submissions will likely result in longer wait times, though hopefully not a return to the extremely long delays that NFA buyers experienced in years past.
Stay Tuned for Updates
We will continue to monitor updates from the ATF and trusted industry sources and share new information as it becomes available. If you are considering purchasing a suppressor or other NFA item and have questions about timing, paperwork, or what to expect, we encourage you to stop in and talk with us. We’re here to help you navigate the process and stay informed as these changes roll out.