Florida NFA Items: Suppressors, Machine Guns, SBRs, SBSs, AOWs, and Destructive Devices

Florida allows NFA-registered firearms - suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, any-other-weapons (AOWs), and destructive devices - when properly registered with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) under the federal National Firearms Act. Fla. Stat. § 790.221(1) prohibits possession of any short-barreled rifle, short-barreled shotgun, or machine gun "which is, or may readily be made, operable," but § 790.221(3) writes the federal-NFA exception directly into the statute: "Firearms in violation hereof which are lawfully owned and possessed under provisions of federal law are excepted." Suppressors are not separately prohibited by Florida statute and are lawful in Florida with NFA registration. Federal P.L. 119-21 (signed July 4, 2025) eliminated the $200 transfer tax and making tax for suppressors, SBRs, SBSs, and AOWs effective for calendar quarters beginning more than 90 days after enactment; machine guns and destructive devices remain at the historical $200 rate.

Bottom line for Florida residents: if your NFA item is registered in your name (or a qualifying trust or entity) on an ATF Form 1 or Form 4, and you are a person allowed to possess it under federal law, you are not committing a Florida crime by owning it. Florida does not run its own NFA registry, does not impose a state-level NFA tax, and does not require a separate state permit beyond proper federal registration. If federal compliance is missing or has lapsed, every day of possession is a second-degree felony in Florida under Fla. Stat. § 790.221(2), and a separate federal felony under the federal NFA's possession-of-unregistered-firearm offense (26 U.S.C. § 5861(d)).

What Florida law prohibits: Fla. Stat. § 790.221

Florida's state-law prohibition on certain NFA-class weapons is short and direct. Section 790.221(1) of the Florida Statutes provides: "It is unlawful for any person to own or to have in his or her care, custody, possession, or control any short-barreled rifle, short-barreled shotgun, or machine gun which is, or may readily be made, operable; but this section shall not apply to antique firearms." Section 790.221(2) grades a violation as a felony of the second degree, "punishable as provided in s. 775.082, s. 775.083, or s. 775.084." Section 790.221(3) provides the federal-NFA carve-out: "Firearms in violation hereof which are lawfully owned and possessed under provisions of federal law are excepted."

The structure is what makes Florida workable for NFA owners. The prohibition in § 790.221(1) reaches only three categories - short-barreled rifles, short-barreled shotguns, and machine guns. The exception in § 790.221(3) reads on those same three categories and removes them from the prohibition whenever the item is "lawfully owned and possessed under provisions of federal law." That phrase is the operative key. For an NFA item, "lawfully owned and possessed under provisions of federal law" means the item is registered in the National Firearms Registration and Transfer Record (NFRTR) maintained by ATF under 26 U.S.C. § 5841, the making or transfer was approved on a Form 1 or Form 4, and the registered possessor is a person allowed to possess the item under federal law.

A second-degree felony under § 775.082 carries a maximum of 15 years in state prison, a maximum fine of $10,000 under § 775.083, and the habitual-felony-offender enhancements available under § 775.084.

How the Florida definitions track (and diverge from) federal law

Florida defines the regulated items in Fla. Stat. § 790.001:

• Machine gun - § 790.001(13): "any firearm which shoots, or is designed to shoot, automatically more than one shot, without manually reloading, by a single function of the trigger." This phrasing tracks the federal definition at 26 U.S.C. § 5845(b) on the "more than one shot" element.
• Short-barreled rifle - § 790.001(16): "a rifle having one or more barrels less than 16 inches in length and any weapon made from a rifle (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches."
• Short-barreled shotgun - § 790.001(17): "a shotgun having one or more barrels less than 18 inches in length and any weapon made from a shotgun (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches."
• Firearm - § 790.001(9): "any weapon (including a starter gun) which will, is designed to, or may readily be converted to expel a projectile by the action of an explosive; the frame or receiver of any such weapon; any firearm muffler or firearm silencer; any destructive device; or any machine gun." This is broader than the everyday meaning: the Florida statutory term "firearm" includes suppressors, machine guns, and destructive devices when NFA-registered.
• Destructive device - § 790.001(6): broadly defined as any bomb, grenade, mine, rocket, missile, pipe bomb, or similar device containing an explosive, incendiary, or poison gas. The definition has carve-outs for devices not designed as weapons, devices redesigned as non-weapons, ordinary shotguns (except short-barreled shotguns), and non-automatic rifles suitable for hunting.

The Florida barrel-length thresholds - rifle barrel under 16 inches, shotgun barrel under 18 inches, or any weapon made from a shotgun or rifle with overall length under 26 inches - track the federal NFA definitions in 26 U.S.C. § 5845(a)(1)-(4). Where the Florida definition reaches a configuration, the federal definition typically reaches it as well, and the federal Form 1 or Form 4 covers both.

What § 790.221 does not cover is just as important:

• Suppressors (silencers) are not listed in § 790.221(1). Although a suppressor is a "firearm" within the broader Fla. Stat. § 790.001(9) definition, that broader definition does not import the § 790.221 prohibition. There is no separate Florida statute that prohibits suppressor possession by category. A federally registered suppressor is therefore lawful in Florida; its lawfulness turns entirely on federal NFA compliance.
• AOWs under 26 U.S.C. § 5845(e) - pen guns, smooth-bore handguns, certain disguised firearms - are not listed in § 790.221(1). An AOW with an approved Form 4 is not a Florida-law violation. An AOW configuration that also independently meets the Florida machine-gun or short-barreled-firearm definitions would still need to clear the § 790.221(3) federal-law carve-out, but that is the same path NFA-registered items already use.
• Destructive devices under 26 U.S.C. § 5845(f) overlap heavily with the Florida § 790.001(6) "destructive device" definition. NFA-registered destructive devices held under a federal tax stamp are "lawfully owned and possessed under provisions of federal law" within the meaning of § 790.221(3); the broader Florida destructive-device definition is qualified by that federal carve-out for the items that § 790.221(1) actually reaches. Possession of an unregistered destructive device remains a serious federal offense under 26 U.S.C. § 5861(d) and a Florida offense under § 790.221 to the extent it also meets the SBR, SBS, or machine-gun definition.

The federal-NFA pathway: how Florida owners stay legal

Because § 790.221(3) writes the federal exception into the statute, the route to lawful possession is straightforward:

1. The item is registered in the National Firearms Registration and Transfer Record (NFRTR) under 26 U.S.C. § 5841.
2. The transfer to you was approved by ATF on a Form 4 (transfer from a dealer or another individual) or Form 1 (you make it yourself, including a pistol-to-SBR or shotgun-to-SBS build).
3. You are the registered possessor and a person allowed to possess the item under federal law.

If those three conditions are met, the § 790.221(1) prohibition does not reach the item - the federal-law exception in § 790.221(3) is satisfied by its own terms. If any one of them is missing, the prohibition snaps back into effect: the item is contraband under Florida law and possession is a second-degree felony in addition to the federal NFA's possession-of-unregistered-firearm offense at 26 U.S.C. § 5861(d).

A separate antique-firearms carve-out is available within § 790.221(1) itself: "this section shall not apply to antique firearms." That language exempts pre-1899 originals and certain replicas from the state prohibition entirely. Most working SBRs, SBSs, and machine guns in civilian circulation today are not antiques, but the exemption matters for collectors and for any item ATF has classified as a curio or relic that also meets the antique definition.

Suppressors

Suppressors remain NFA-regulated weapons. They are registered to a specific person, trust, or entity, require an ATF Form 4 transfer, and go through a federal background check that includes fingerprints and passport-style photographs. Federal control comes from 26 U.S.C. § 5845(a)(7), which makes any silencer (as defined in 18 U.S.C. § 921) a "firearm" for NFA purposes.

Florida does not regulate suppressors at the state level through § 790.221 or any parallel categorical prohibition. They are not listed in § 790.221(1). The broader Fla. Stat. § 790.001(9) "firearm" definition includes suppressors as a sub-component, but that definition by itself does not impose any prohibition; it simply means that statutes that regulate "firearms" generally apply to suppressors when they otherwise would. A Florida resident with a Form 4 and an approved tax stamp may possess a suppressor in Florida without any state-level paperwork or carve-out beyond the federal registration itself.

What changed at the federal level: under P.L. 119-21 (the budget reconciliation law signed July 4, 2025), the federal making and transfer tax for NFA firearms that are not machine guns or destructive devices was set to $0 effective for calendar quarters beginning more than 90 days after enactment. Suppressors, SBRs, SBSs, and AOWs now move on a $0 tax stamp. Machine guns and destructive devices remain at the historical $200 rate. P.L. 119-21 did not change the registration requirement, the background check, the fingerprinting, the photograph, or the responsible-person paperwork for trusts. Confirm the current tax treatment with your dealer at the time of transfer.

Machine guns: federal pre-1986 cutoff applies

Machine guns sit at the intersection of § 790.221(1) and an additional federal limit. Under 18 U.S.C. § 922(o), civilians cannot lawfully possess a machine gun manufactured after May 19, 1986. The federal registry was closed to new civilian transferable machine guns on that date. Machine guns lawfully registered before May 19, 1986 may continue to be possessed and may be transferred to other qualified civilians, subject to ATF approval on a Form 4.

Applying this framework to Florida:

• Pre-1986 transferable machine guns are legal in Florida with an approved Form 4. The ATF approval and NFRTR registration satisfy the § 790.221(3) federal-law exception.
• Post-1986 dealer samples are limited to federal firearms licensees holding a Special Occupational Tax (SOT) registration. A private buyer in Florida cannot own one.
• Conversion devices - auto sears, lightning links, drop-in switches, "Glock switches," 3D-printed sears - are themselves machine guns under federal law (26 U.S.C. § 5845(b) reaches "any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun"). Federally, only those properly registered before May 19, 1986 are lawful for civilians, and almost no conversion devices in circulation today qualify. Possession of an unregistered switch in Florida is a federal felony and, where the switch installed produces a weapon firing automatically more than one shot per trigger pull, a § 790.221(1) Florida second-degree felony as well.

Machine guns continue to carry the NFA's $200 transfer tax under 26 U.S.C. § 5811(a)(1) and the $200 making tax under 26 U.S.C. § 5821(a)(1); the P.L. 119-21 $0 tax does not apply to them.

Short-barreled rifles (SBRs) and short-barreled shotguns (SBSs)

Both SBRs and SBSs are reached directly by the § 790.221(1) prohibition. The Florida thresholds - rifle barrel under 16 inches, shotgun barrel under 18 inches, or any weapon made from a shotgun or rifle with overall length under 26 inches - track 26 U.S.C. § 5845(a)(1)-(4) on the rifle and shotgun side.

To possess an SBR or SBS in Florida, you need:

1. ATF approval on a Form 4 (transfer from a dealer or another individual) or Form 1 (you make it yourself).
2. Possession in your name (or your trust or entity) as registered with NFRTR.
3. The applicable federal tax stamp paid. Under P.L. 119-21, both SBSs and SBRs move on a $0 tax stamp; confirm at the time of transfer.

Florida does not impose a separate state-issued SBR or SBS permit, does not require additional state paperwork, and does not require a record of transaction beyond the federal Form 1 or Form 4. Keep the approved Form with the firearm. If you build an SBR or SBS yourself on a Form 1, federal engraving requirements at 27 C.F.R. Part 479 apply; have a qualified gunsmith or engraver complete the maker, city, and state markings before you take possession of the assembled item.

AOWs and destructive devices

"Any other weapon" under 26 U.S.C. § 5845(e) - pen guns, smooth-bore handguns, cane guns, certain disguised firearms - is registered on a Form 4. Under P.L. 119-21 the AOW transfer tax is $0 (down from the historical $5). Florida does not separately prohibit AOWs as a category in § 790.221, and the Florida definitions in § 790.001 do not list them. An AOW with an approved Form 4 is not a Florida-law contraband item. Specific AOW configurations could independently be characterized as machine guns or short-barreled firearms under the Florida definitions; if so, the § 790.221(3) federal-law carve-out controls.

Destructive devices under 26 U.S.C. § 5845(f) split into two branches. The explosive-device branch (bombs, grenades, mines, rockets above the charge threshold, similar devices) overlaps directly with the broad Florida "destructive device" definition at § 790.001(6). The large-bore branch (bore diameters over half an inch, with sporting exceptions) is reached by federal NFA registration and by the federal possession-of-unregistered-firearm offense at 26 U.S.C. § 5861(d). NFA-registered destructive devices on an approved Form 4 are "lawfully owned and possessed under provisions of federal law" and fall within the same federal-law-compliant posture that § 790.221(3) recognizes for SBRs, SBSs, and machine guns. Destructive devices continue to carry the $200 transfer and making tax under 26 U.S.C. § 5811(a)(1) and § 5821(a)(1); P.L. 119-21 left both rates in place.

Penalties summary

State and federal charges are separate sovereigns. A single act of unlawful NFA possession in Florida can produce both a state § 790.221 prosecution and a federal § 5861(d) prosecution. Habitual-felony-offender enhancements under Fla. Stat. § 775.084 can extend the state sentence further for a defendant with qualifying priors.

Practical buying process

If you are a Florida resident buying an NFA item from a Florida FFL or Class III dealer:

1. Choose ownership form. Decide whether title will be in your name as an individual or in a gun trust or other lawful entity. NFA gun trusts remain widely used in Florida for shared possession, estate planning, and continuity of ownership across multiple NFA items. The 41F rule added responsible-person paperwork but did not eliminate trust ownership.
2. Submit ATF Form 4 (transfer) or Form 1 (you make it). The dealer initiates Form 4 transfers. You complete the form with fingerprints, passport-style photographs, and the responsible-person paperwork if a trust or entity is the transferee. For Form 1 builds, you file directly with ATF before assembling the regulated configuration.
3. Pay the federal tax. Under P.L. 119-21, the tax is $0 for suppressors, SBRs, SBSs, and AOWs. Machine guns and destructive devices remain at $200.
4. Notify the CLEO. The 41F rule requires you to send a copy of Form 4 (or Form 1) to your chief law enforcement officer at the time of submission. ATF does not require CLEO approval, only notice. In Florida, the CLEO is typically the local chief of police or the county sheriff.
5. Wait for ATF approval. The dealer holds the item until ATF returns the approved Form with the applicable tax stamp. Do not take possession until approval clears.
6. Keep the approved Form 1 or Form 4 with the firearm. If you build an SBR or SBS yourself on a Form 1, the engraving requirements of 27 C.F.R. Part 479 apply; complete the maker, city, and state markings before you take possession of the assembled item.

Florida has no state-issued NFA tax stamp, no state NFA permit, and no state NFA registry beyond what federal law already requires.

Trusts and interstate transport

NFA gun trusts are legal in Florida and widely used: they offer shared access for co-trustees, simplified inheritance, and a single entity that can hold multiple NFA items over time. Since the 41F rule, every "responsible person" listed on the trust must complete fingerprints, photographs, and the CLEO notification. Florida does not impose state-specific trust formalities for NFA ownership, although Florida trust law generally governs the trust instrument itself.

Federal rules in 27 C.F.R. Part 479 govern out-of-state movement of NFA items. Machine guns, SBRs, SBSs, and destructive devices require advance ATF approval (Form 5320.20) before interstate transport. Suppressors and AOWs generally do not require Form 5320.20 approval, although you should still verify the destination state's law because some states prohibit suppressors regardless of federal registration. Within Florida, an NFA-compliant owner may transport a registered suppressor, SBS, SBR, machine gun, or AOW under the same Florida carry rules that apply to any other firearm.

Sources of authority

The operative state authority for NFA items in Florida is Fla. Stat. § 790.221, with the federal-law exception written into § 790.221(3) itself. Related state authorities are Fla. Stat. § 790.001 (definitions of "destructive device" at (6), "firearm" at (9), "machine gun" at (13), "short-barreled rifle" at (16), and "short-barreled shotgun" at (17)) and Fla. Stat. §§ 775.082, 775.083, and 775.084 (penalty grading and habitual-offender enhancements). The federal authorities that control NFA registration are the federal National Firearms Act (26 U.S.C. § 5801 et seq.), including the transfer tax (26 U.S.C. § 5811), the making tax (26 U.S.C. § 5821), the NFA registration record (26 U.S.C. § 5841), the NFA definitions including the machine-gun definition (26 U.S.C. § 5845(b)), the AOW definition (26 U.S.C. § 5845(e)), and the destructive-device definition (26 U.S.C. § 5845(f)), and the prohibition on possession of unregistered NFA firearms (26 U.S.C. § 5861(d)). The federal silencer reference is 18 U.S.C. § 921. The federal machine-gun cutoff is 18 U.S.C. § 922(o). Implementing regulations are at 27 C.F.R. Part 479. The 2025 federal tax change is in P.L. 119-21.

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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.