National Legality of selling reloads.

[JohnH]

Looks like it's this section....

New ECCN 0A505: Ammunition and Certain Related Commodities

Federal Register :: Request Access

www.federalregister.gov

This final rule revises the LVS paragraph in the License Exceptions section of ECCN 0A505 to increase the LVS eligibility from $100 to $500. The Commerce May 24 rule had proposed $100, but commenters noted that the cost of these parts and components would undermine the usefulness of LVS eligibility if the $100 limitation was maintained. Some commenters provided detailed price lists to support their position that $100 of LVS eligibility would be of limited usefulness. BIS took this into account and in this final rule increases the LVS eligibility to $500 for ECCN 0A505.x. As a conforming change, because this final rule moves ECCN 0A018.b to 0A505, this final rule adds grandfathering provisions to retain LVS eligibility of $3,000 for any commodity that was classified under 0A018.b prior the effective date of this final rule.

What the actual F?
So if each of your shipments of ammo are under $500 you are exempt??

I guess if it was me I would want more than just the word of some Goose Stepping Field Agent to tell me if I qualify or not, but I trust Gas Station Sushi more than I trust my government so there is that

 

[oremike]

It makes me want to vomit when I think about my tax dollars paying for people to write all this BS. Government is way way to big and has been for a long time.

I didn't read it either, I just am going on faith that the agent that told me I was exempt knew what he was talking about.

 

[wired]

For your reading pleasure:

Federal Register :: Request Access

www.federalregister.gov

I think this was what the ATF agent was referring to when he told me I was exempt.

That doesn't affect your excise tax responsibility.

 

[JohnH]

That doesn't affect your excise tax responsibility.

Based on what exactly do you make that statement???
Do you have code or ruling you can point us to?

I guess I took too long making my response above before I hit enter???

 

[wired]

Based on what exactly do you make that statement???
Do you have code or ruling you can point us to?

I guess I took too long making my response above before I hit enter???

I make that statement because you are a type 6 FFL and are required to pay excise tax on sales of the product you manufacture. I was an 07 and had to pay excise tax. Excise tax has zero to do with ITAR.

 

[wired]

https://www.reginfo.gov/public/do/DownloadDocument?objectID=166201

 

[JohnH]

So from the form you refer to:

Who must file this form?
If you are the manufacturer, producer or importer of pistols, revolvers, other firearms or shells and cartridges (articles),
you are required to file a return unless you fall under the exemptions provided by Title 26, United States Code (U.S.C.), Section 4182.

So looking at Title 26 Section 4182:

§ 4182. Exemptions (a) Machine guns and short barrelled firearms The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. (b) Sales to defense department No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles. (c) Small manufacturers, etc. (1) In general The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year. (2) Controlled groups All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1). (d) Records Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition. (Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91–128, §5, Nov. 26, 1969, 83 Stat. 269; Pub. L. 109–59, title XI, §11131(a), Aug. 10, 2005, 119 Stat. 1959.) AMENDMENTS 2005—Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d). 1969—Subsec. (c). Pub. L. 91–128 added subsec. (c). EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109–59, title XI, §11131(b), Aug. 10, 2005, 119 Stat. 1959, provided that: ''(1) IN GENERAL.—The amendments made by this section [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005. ''(2) NO INFERENCE.—Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments.'' SHORT TITLE OF 1969 AMENDMENT Section 1(a) of Pub. L. 91–128 provided that: ''This Act [amending this section and sections 4911, 4912, 4914, 4915, 4919, 4920, 6011, and 6680 of this title and enacting provisions set out as notes under section 6680 of this title] may be cited as the 'Interest Equalization Tax Extension Act of 1969'.

Yea, that clears it right up.....

This one is pretty interesting though, especially the (except in the case of custom reloading) So I guess you just say all my ammo is custom reloaded per customer and you don't pay????

TTBGov - Reloaders

Firearms and Ammunition Excise Tax (FAET) for ammunition reloaders.

www.ttb.gov

Ammunition Reloaders

1. If I reload ammunition, am I liable for FAET?

You are liable for tax if you:​	You are not liable for tax if you met all of these conditions​
Reload and sell used casings or shells (except in the case of custom reloading); or	The customer furnishes you the shells or casings;
Mix the casings or shells of one customer with the casings or shells from other customers.	The customer retains title to the shells or casings; and
	You return the identical shells or casings back to the same customer after you reload them.

[Refer to 27 CFR 53.11 (definition of shells and cartridges)]

2. If I reload ammunition, when is my customer liable for FAET?

Your customer is liable for FAET on reloaded ammunition if he or she does not use it for personal use.

[Refer to 27 CFR 53.11 (definition of shells and cartridges) and 27 CFR 53.112 ]

 

[tac]