Special Occupation Taxpayer. It is an annual tax paid by a FFL dealer to be able to engage in the transfer of NFA items so that they don't have to pay the transfer tax on transfers between dealers and/or manufacturors. Yhere are a number of "SOTs" for different classifications, such as dealers of NFA, Delaers of destructive devices, manufacturors, etc.Bread is People said:What does SOT mean? Please excuse my noobish question, but I haven't done much research on MG ownership.
Sure, the US Military buys them stateside for Foreign Weapon Familiarization Courses and other training. And I have seen Departments with an AK or two because they are inexpensive, reliable, and cheaper to feed than their M4ish friends.Vladimir said:A police department would actualy buy one of these? I have seen m16 style weapons in use but never an Ak in police use.And as far as the military ,dont they use captured and not purchased weapons in their training .I couldnt see them buying them.
(N1) May an unlicensed person make a machine gun? [Back]turbothis said:i have seen it many times and would like to have it but i think i will build my own collection once the SOT is paid. wanna come over and play??? :twisted: