Please note that the special occupational tax is paid on a special SOT tax year, which starts July 1 of each year. This means that if it’s springtime, you’d pay the full tax and be covered up until the end of June, and would need to pay again for July 1. In this case, it’d probably be better just to wait and start July 1, to save money.
The ATF, in conjunction with the Department of Treasury, has added an online option for SOT registration, renewals, and location or class changes. You may set up an account at Pay.Gov, and complete Form 5630.7.
How Register or Renew as an SOT on Pay.gov:
- Visit the page for the SOT registration/renewal on Pay.gov here: Pay.gov Form 5630.7
- Review the information and click “Continue to Form”
- Complete the information on the 5630.7 and select “continue.” If needed, instructions are here.
- Choose your payment option and enter details.
- Review the information to confirm it’s accurate and submit the form.
Beginning in 2022, the ATF is no longer mailing renewal forms/reminders to current FFL/SOTs. You’re responsible for making sure to submit your renewal, and pay the annual fee – mark your calendars accordingly!
For more information or further assistance, contact the ATF NFA Division directly at (304) 616-4500 or sot@atf.gov.