Nfa Items | Colorado Concealed Carry

NFA Items in Colorado

Federal NFA Framework

The National Firearms Act of 1934 (NFA; 26 U.S.C. §§5801 et seq.) regulates certain categories of firearms through registration and taxation requirements. These items are commonly referred to as "NFA items" or "NFA firearms."

NFA-Regulated Items

Per 26 U.S.C. §5845, the NFA covers the following weapons:

• Short-barreled shotguns: A shotgun having a barrel or barrels of less than 18 inches in length, or a weapon made from a shotgun with an overall length of less than 26 inches or barrel(s) less than 18 inches
• Short-barreled rifles: A rifle having a barrel or barrels of less than 16 inches in length, or a weapon made from a rifle with an overall length of less than 26 inches or barrel(s) less than 16 inches
• Machine guns: Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger, including the frame/receiver and conversion parts (26 U.S.C. §5845(b))
• Silencers/Suppressors: Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts designed or intended for use in assembling or fabricating such a device (18 U.S.C. §921(a)(24))
• Destructive devices: Bombs, grenades, rockets, mines, and firearms with barrel bores greater than one-half inch (with exceptions for sporting shotguns)
• Any Other Weapon (AOW): Weapons capable of being concealed on the person from which a shot can be discharged through the energy of an explosive (e.g., pen guns, cane guns, belt-buckle guns)

Colorado State Law on NFA Items

Colorado does not have state-level prohibitions on NFA items that are lawfully possessed under federal law. NFA items including short-barreled rifles, short-barreled shotguns, suppressors/silencers, and destructive devices may be possessed in Colorado provided they are properly registered and transferred in compliance with federal NFA requirements.

Note: Machine guns manufactured after May 19, 1986, are prohibited from transfer to civilians under the Firearms Owners' Protection Act of 1986 (18 U.S.C. §922(o)). Only machine guns lawfully possessed before that date may be transferred to private individuals.

NFA Transfer and Making Taxes

Current Law (Effective January 1, 2026 under P.L. 119-21)

P.L. 119-21 (the "One Big Beautiful Bill Act") sets a $0 tax rate for the making or transfer of all NFA firearms that are not machine guns or destructive devices. This means:

• Silencers/Suppressors: $0 transfer and making tax (effective January 1, 2026)
• Short-barreled rifles: $0 transfer and making tax (effective January 1, 2026)
• Short-barreled shotguns: $0 transfer and making tax (effective January 1, 2026)
• Any Other Weapons (AOW): $0 transfer and making tax (effective January 1, 2026)
• Machine guns: $200 transfer tax remains (making by civilians still prohibited post-1986)
• Destructive devices: $200 transfer and making tax remains

Important: P.L. 119-21 does not repeal the NFA or its implementing regulations. The following requirements remain in place:

• Special occupational tax for dealers, manufacturers, and importers
• ATF approval required prior to making or transferring NFA firearms
• Background check requirements for purchasers
• Registration of NFA firearms in the National Firearms Registration and Transfer Record (NFRTR)
• Criminal penalties for possessing an unregistered NFA firearm (26 U.S.C. §5861)

Prior Tax Rates (Before P.L. 119-21)

• $200 making and transfer tax for most NFA firearms (established in 1934, never increased)
• $5 transfer tax for items classified as "any other weapon"

NFA Registration and Transfer Process

To acquire an NFA firearm in Colorado, individuals must:

1. Complete ATF Form 4 (Application for Tax Paid Transfer and Registration of Firearm) for transfers, or ATF Form 1 for making an NFA firearm
2. Submit photographs and fingerprints to ATF for identity verification
3. Undergo a background check through the National Instant Criminal Background Check System (NICS)
4. Receive ATF approval before taking possession of the NFA firearm
5. The approved application serves as the registrant's proof of registration and must be made available to any ATF officer upon request

Tax-Exempt Transfers

Certain NFA firearm transfers are tax-exempt under 26 U.S.C. §§5852-5853, including:

• Transfers to a lawful heir from an estate
• Transfers between federal firearms licensees who are also Special Occupational Taxpayers (SOTs)
• Transfers of unserviceable firearms (incapable of discharging a shot and incapable of being readily restored to firing condition)
• Transfers to or from government entities

Tax-exempt transfers use ATF Form 5 (Application for Tax Exempt Transfer and Registration of Firearm).

Persons Prohibited from Possessing NFA Firearms

The same categories of prohibited persons under 18 U.S.C. §922(g) apply to NFA firearms. Prohibited persons include those who:

• Have been convicted of a crime punishable by imprisonment exceeding one year
• Are fugitives from justice
• Are unlawful users of or addicted to controlled substances
• Have been adjudicated as mentally defective or committed to a mental institution
• Are illegal aliens
• Have been dishonorably discharged from the Armed Forces
• Have renounced U.S. citizenship
• Are subject to certain domestic violence restraining orders
• Have been convicted of a misdemeanor crime of domestic violence

Interstate Movement

If the NFA firearm is a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device, the registrant may be required by 18 U.S.C. §922(a)(4) to obtain permission from ATF prior to any transportation in interstate or foreign commerce.

Penalties for NFA Violations

Any person who violates or fails to comply with any NFA requirement shall, upon conviction, be fined not more than $10,000 or imprisoned for not more than 10 years, or both. Any firearm involved in a violation is subject to seizure and forfeiture.

Pending Legislation

• H.R. 2395 (SHORT Act) - Introduced March 27, 2025, in the 119th Congress. This bill would remove short-barreled rifles, short-barreled shotguns, and "any other weapons" from the NFA definition of "firearm" entirely, leaving only machine guns, silencers, and destructive devices regulated under the NFA. The bill would also preempt state and local taxes and registration requirements on short-barreled rifles and shotguns, and require destruction of related NFRTR records within 365 days. Status: Referred to the Committee on Ways and Means and the Committee on the Judiciary.

• NFA Constitutional Challenges - Following enactment of P.L. 119-21, lawsuits have been filed challenging the constitutionality of NFA registration requirements for untaxed firearms, arguing that without the tax, the NFA's registration provisions lack constitutional authority under the Taxing Clause and violate the Second Amendment. These cases are in early stages as of September 2025.

Special Occupational Tax (SOT)

To deal in NFA firearms, an individual must hold both a Federal Firearms License (FFL) under the Gun Control Act and pay a Special Occupational Tax under the NFA:

• Class I (Importers): $1,000/year (reduced rate for gross receipts under $500,000)
• Class II (Manufacturers): $1,000/year (reduced rate for gross receipts under $500,000)
• Class III (Dealers): $500/year
• FFL license fee for NFA dealers: $3,000 initial and renewal every three years

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Federal context

Bump stocks - Garland v. Cargill (2024). In Garland v. Cargill, 602 U.S. ___ (2024), the U.S. Supreme Court struck down the federal regulation classifying bump stocks as machineguns under the National Firearms Act. As a matter of FEDERAL law, bump stocks are no longer NFA-regulated. State law may still independently restrict bump stocks; consult your state's RESTRICTIONS section for any state-level bump-stock prohibition.

P.L. 119-21 NFA tax (2026). Effective January 1, 2026, P.L. 119-21 (the One Big Beautiful Bill Act, signed July 4, 2025) reduced the federal NFA making and transfer tax to $0 for silencers, SBRs, SBSs, and AOWs. Machine guns and destructive devices retain the $200 tax. The federal registration requirements (Form 1 / Form 4, fingerprints, photographs, CLEO notice) remain unchanged.