We're experiencing the best time in years to obtain NFA firearms. The new ATF eFile system processes NFA tax stamps in a fraction of the normal time, but this system is only availalbe for applications made by legal entities, such as trusts.
BATFE launched the ATF eFile system in August 2013. Since then, we've observed a consistent 90 day turnaround time for tax stamps issued to legal entities (trusts, corporations, etc.). This system is available only for applications by legal entities because these applications do not include fingerprints, photographs, and a police chief's signature. Fingerprints specifically are not valid if they are submitted electronically.
So if you're using an Arsenal Gun Trust, you may take advantage of ATF eFile. Based on our observations during recent months, you can expect your tax stamp in as little as 1/4 of the usual wait time.
A tax stamp is needed for each NFA firearm you wish to acquire--whether you are buying or building one. NFA firearms, specifically those firearms regulated by Title 2 of the National Firearms Act, include: silencers, short barrel rifles, short barrel shotguns, machine guns, and more.
You may transfer an NFA firearm through a Class 3 gun dealer, otherwise known as an FFL/SOT. It is important to confirm your gun dealer is prepared to use the ATF eFile system.