27 CFR Part 478:
ATF Firearms Regulations

27 CFR Part 478^[1] contains the comprehensive regulations implementing Title I of the Gun Control Act^[2], governing commerce in firearms and ammunition. It covers licensing, importation, record-keeping, transfers, and exemptions.

FFL Types and Fees

• Dealer: $200 initial, $90 renewal (3-year terms)
• Manufacturer of firearms (other than destructive devices): $50 per year
• Importer of firearms (other than destructive devices): $50 per year
• Collector of curios and relics: $10 per year
• Pawnbroker: $200 initial, $90 renewal

Record-Keeping

ATF Form 4473 (Firearms Transaction Record) is required for every transfer from a licensee to a non-licensee. The Acquisition and Disposition Record (Bound Book) is a chronological log of every firearm acquired or disposed of. Retention: minimum 20 years (or until license discontinuance, then records go to ATF). Multiple sales of 2 or more handguns to the same person within 5 business days must be reported to ATF and local law enforcement.

Transfer Procedures

A NICS background check is required before any transfer to a non-licensee. The three-business-day "default proceed" applies if NICS does not respond. Enhanced checks for under-21 purchasers: up to 10 business days including state juvenile and mental health records (post-BSCA 2022). Interstate: FFLs may sell handguns only to residents of the FFL's state; long guns to residents of other states if complying with both states' laws.

2026 Definitional Updates: Bump Stocks Removed from Federal "Machine Gun" Definition

An ATF final rule effective May 6, 2026^[3] removed the language in 27 CFR 478.11 (and the parallel National Firearms Act regulation at 27 CFR 479.11) that had classified bump-stock-type devices as "machine guns." The rescission implemented the Supreme Court's decision in Garland v. Cargill (2024)^[4], which held that a semiautomatic rifle equipped with a bump stock is not a "machine gun" within the meaning of 26 U.S.C. 5845(b) because the firearm does not fire more than one shot by a single function of the trigger. Bump stocks are no longer regulated as NFA machine guns and are not prohibited by federal law.

Massachusetts independently prohibits bump stocks at the state level. Chapter 135 of the Acts of 2024 expanded MGL Chapter 269, Section 10(c) and the Section 121 definitions to cover bump stocks, rapid-fire trigger activators, automatic parts, and trigger modifiers. Possession of a bump stock in Massachusetts remains a felony under state law, and federal lawfulness is not a defense to a state-law charge. See MGL Chapter 269, Section 10(c) for the state-law treatment.

Massachusetts Interaction

Massachusetts requires its own state dealer license (Section 122) in addition to the federal FFL. State requirements go further: approved firearms roster compliance, state sales records to DCJIS, assault-style firearm ban compliance, LTC/FID verification for all purchasers, and (under Chapter 135) all transfers through the electronic registration system. Massachusetts requires universal background checks for all transfers, which is more restrictive than federal law.