A Federal Firearms License (FFL) is a license in the United States that enables an individual or a company to engage in a business pertaining to the manufacture or importation of firearms and ammunition, or the interstate and intrastate sale of firearms. Holding an FFL to engage in certain such activities has been a legal requirement within the United States since the enactment of the Gun Control Act of 1968. The FFL is issued by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (BATFE, commonly known as the "ATF") History The Federal Firearms License was established to implement the Gun Control Act of 1968. The 1968 act was an update or revision of the Federal Firearms Act of 1938 (FFA), which required all manufacturers and dealers of firearms who ship or receive firearms or ammunition in interstate or foreign commerce to have a license, and forbade them from transferring any firearm or most ammunition to any person interstate unless certain conditions were met. As a practical matter, this did not affect the interstate commerce in firearms or ammunition, because the 1938 FFA lacked a provision specifically restricting "prohibited purchasers" as defined in the FFA from purchasing firearms under false pretenses/documentation (i.e. those who would otherwise have been considered "prohibited purchasers" were still able to get away with firearms purchases by providing falsified identity information; since background checks as understood today did not yet exist, convicted felons and other "prohibited purchasers" would still buy firearms unhindered by using fake identification). It was with the adoption of the Gun Control Act (GCA) in 1968, which repealed most of the FFA, that the lawful interstate trade of firearms was limited almost entirely to persons holding a Federal Firearms License in the United States. As background checks were available by this time, enforcement of the GCA via the bottleneck provided by background checks and the FFL requirement was more effective than that of the FFA. Types Special Occupational Tax Classes Certain types of firearms, accessories and other weapons are currently restricted under the National Firearms Act (NFA). In addition to a current FFL (of whatever "type" is applicable), the ATF requires that business owners who are planning to import, manufacture or deal in restricted materials also pay a Special Occupational Tax, or "SOT" (thereby making the business owner a "Special Occupational Taxpayer"). Class 1 SOT status requires an importer FFL, either Type 8 or