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Title 26 — Internal Revenue CodeRelease 119-73

§5811 Transfer Tax

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part II— TAX ON TRANSFERRING FIREARMS › § 5811

Last updated Apr 6, 2026|Official source

Summary

Transferring a machinegun or a destructive device carries a $200 tax per firearm, paid by the transferor using tax stamps. For any other firearm covered by this law, the transfer tax rate is now $0. The $0 rate is a 2025 change that applies to calendar quarters beginning more than 90 days after July 4, 2025; before that, the tax was $200 per firearm, or $5 for weapons in the "any other weapon" category.

Full Legal Text

Title 26, §5811

Internal Revenue Code — Source: USLM XML via OLRC

(a)There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
(1)$200 for each firearm transferred in the case of a machinegun or a destructive device, and
(2)$0 for any firearm transferred which is not described in paragraph (1).
(b)The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c)The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.” 1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21, set out as a note under section 4182 of this title.

Effective Date

Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5811

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73