New Hampshire and National Firearms Act Items

The headline

New Hampshire does not impose additional state restrictions on lawfully-registered National Firearms Act (NFA) items beyond the federal NFA framework. Suppressors, short-barreled rifles, short-barreled shotguns, "any other weapons," and machine guns are lawful to own in NH provided the federal NFA registration is complete. There is no separate NH registry, no NH tax stamp, and no NH-specific waiting period.

The federal NFA framework

The National Firearms Act is codified at 26 U.S.C. 5801 et seq. and implemented at 27 C.F.R. Part 479. The statutory definitions are at 26 U.S.C. 5845. Under that section, an NFA "firearm" includes:

• Short-barreled shotguns: a shotgun with a barrel or barrels of less than 18 inches, or a weapon made from a shotgun with an overall length under 26 inches or a barrel under 18 inches (26 U.S.C. 5845(a)(1)-(2) and 5845(d)).
• Short-barreled rifles: a rifle with a barrel or barrels of less than 16 inches, or a weapon made from a rifle with an overall length under 26 inches or a barrel under 16 inches (26 U.S.C. 5845(a)(3)-(4) and 5845(c)).
• Any other weapon (AOW): certain concealable, disguised, or smooth-bore items defined in 26 U.S.C. 5845(e).
• Machine guns: any weapon that 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 (26 U.S.C. 5845(b)).
• Silencers and suppressors: any silencer as defined in 18 U.S.C. 921 (26 U.S.C. 5845(a)(7)).
• Destructive devices: explosive bombs, grenades, certain large-bore weapons over one-half inch in diameter, and similar items (26 U.S.C. 5845(f)).

Antique firearms are excluded from the NFA definition (26 U.S.C. 5845(a) and (g)).

Each NFA item must be registered with the ATF in the National Firearms Registration and Transfer Record (NFRTR). The Secretary maintains that central registry, and each transferred firearm is registered to the transferee by the transferor (26 U.S.C. 5841). A person possessing a registered NFA item must retain proof of registration and make it available to the Secretary on request (26 U.S.C. 5841(e)).

The federal NFA tax after the 2025 amendment

The NFA tax structure changed in 2025. Pub. L. 119-21 (signed July 4, 2025) amended both the transfer tax and the making tax. The amendment applies to calendar quarters beginning more than 90 days after July 4, 2025.

• Transfer tax (26 U.S.C. 5811): As amended, the transfer tax is $200 for each firearm transferred in the case of a machine gun or a destructive device, and $0 for any firearm not described in that paragraph. So a transfer of a suppressor, an SBR, an SBS, or an AOW now carries a $0 transfer tax. The transfer tax is paid by the transferor (26 U.S.C. 5811(b)).
• Making tax (26 U.S.C. 5821): As amended, the making tax is $200 for each firearm made in the case of a machine gun or a destructive device, and $0 for any firearm not described in that paragraph. So making an SBR or SBS on a Form 1 now carries a $0 making tax. The making tax is paid by the person making the firearm (26 U.S.C. 5821(b)).

Before the 2025 amendment, the transfer tax was $200 for most items and $5 for an AOW under 5811, and the making tax was a flat $200 under 5821. Those prior rates are now superseded. Even where the tax is $0, the registration, background-check, and ATF approval process still applies; only the dollar amount of the stamp changed for non-machine-gun, non-destructive-device items.

Transfers still run through ATF-approved forms. A transfer between private parties uses ATF Form 4, an estate transfer uses ATF Form 5, and making your own NFA item uses ATF Form 1. Multi-month approval times remain typical.

What NH specifically does not do

• No state ban on suppressors.
• No state ban on short-barreled rifles.
• No state ban on short-barreled shotguns.
• No state ban on "any other weapons."
• No state ban on lawfully-registered machine guns (subject to the federal 1986 freeze under 18 U.S.C. 922(o); pre-1986 transferable machine guns remain lawful for civilians).
• No state tax stamp.
• No state registration database.
• No state-imposed waiting period beyond the federal ATF approval time.

Federal machine gun rules: the 1986 freeze

18 U.S.C. 922(o) makes it unlawful to transfer or possess a machine gun, except for a lawful transfer or lawful possession of a machine gun that was lawfully possessed before the date the subsection took effect. That date is May 19, 1986 (the effective date of section 102(9) of Pub. L. 99-308). The practical result is that civilians may acquire only "transferable" machine guns registered before that cutoff. Newly-manufactured machine guns are reserved for government, military, and licensed manufacturers and dealers for governmental sales.

NH does not have a parallel state-law restriction. The federal freeze controls.

Suppressors: NH practical scope

NH allows civilian suppressor ownership consistent with federal NFA registration. The general process:

1. Acquire the suppressor from a Class 3 SOT (Special Occupational Taxpayer) dealer or as a private transfer from another lawful owner.
2. Submit ATF Form 4 with the required photograph, fingerprints, and Chief Law Enforcement Officer (CLEO) notification. Under the current transfer-tax rate in 26 U.S.C. 5811, the tax on a suppressor transfer is $0.
3. Wait for ATF approval.
4. Pick up the suppressor from the dealer after approval is in hand.

NH has no statute that restricts suppressor possession or that imposes a separate suppressor tax or permit. There is no NH statute in this guide's source set that addresses suppressor use while hunting, so consult current New Hampshire Fish and Game rules and the federal NFA rules before hunting with a suppressed firearm.

SBRs and SBSes

Acquiring or making an SBR or SBS in NH follows the federal NFA process:

1. ATF Form 4 for the transfer of an existing item, or ATF Form 1 to make your own (for example, by building one on a registered host).
2. Tax stamp. Under the current rates in 26 U.S.C. 5811 (transfer) and 5821 (making), the tax on an SBR or SBS that is not a machine gun or destructive device is $0.
3. CLEO notification.
4. Wait for ATF approval.

After approval, the SBR or SBS is lawful to possess, transport, and use anywhere a long gun is lawful, subject to the federal interstate-transport rules described below.

"Any other weapons" (AOW)

AOW classification under 26 U.S.C. 5845(e) covers weapons capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, smooth-bore pistols designed to fire a fixed shotgun shell, and certain combination weapons. Common examples include pen guns and certain disguised firearms.

Under the current transfer-tax rate in 26 U.S.C. 5811, an AOW transfer carries a $0 tax. The prior $5 AOW rate was removed by Pub. L. 119-21. NH permits lawful possession of registered AOWs.

CLEO notification

The Chief Law Enforcement Officer notification requirement under 27 C.F.R. 479.85 (the 2016 rule 41F) is satisfied by notice to the CLEO of the locality where the applicant resides. In NH, that is typically the local police chief. The CLEO need not approve. Notice is sufficient; the ATF does not require CLEO approval.

Trusts and corporate ownership

Many NH NFA owners use a gun trust or corporate structure to allow multiple "responsible persons" to possess and use the NFA item and to simplify estate handling. Each responsible person on the trust submits ATF Form 23 (responsible person questionnaire) and a fingerprint card. Ordinary NH trust and corporate structures are valid for this purpose; NFA gun trusts are recognized in NH.

Interstate transport of NFA items

Under 27 C.F.R. 478.28, a person who lawfully possesses a registered NFA item (other than a pistol or revolver) and wants to transport it temporarily across state lines for a period of less than 30 days must notify the ATF in advance, using ATF Form 5320.20. The approval is generally routine. This is a federal requirement with no NH-specific component. A NH owner traveling to a hunt or a competition in another state files the notification before the trip.

Estate planning

When the registered owner of an NFA item dies, the item passes to the estate. The executor handles the item under federal NFA rules. A lawful transfer to an heir uses ATF Form 5, which carries no tax but still requires full transfer paperwork and approval. ATF policy generally treats the executor as the lawful possessor for safekeeping during the interim period between death and Form 5 approval.

A gun trust simplifies estate handling. Items registered to a trust remain registered to the trust and can be used by new responsible persons once an amended Form 23 is approved, without a separate Form 4 or Form 5 transfer.

Practical NH NFA tips

• Use a gun trust for any item that may be inherited or used by family members.
• Submit Form 1 or Form 4 paperwork as soon as the SOT dealer has the item. The ATF clock starts when the application is received.
• File ATF Form 5320.20 well in advance of interstate travel with an NFA item other than a pistol or revolver.
• Confirm the current ATF tax amount for your item type before you budget. After Pub. L. 119-21, the stamp is $0 for non-machine-gun, non-destructive-device items and $200 for machine guns and destructive devices.

Summary

NH does not impose additional state-law restrictions on lawfully-registered NFA items. The federal framework at 26 U.S.C. 5801 et seq. and 27 C.F.R. Part 479 controls. Suppressors, SBRs, SBSes, AOWs, and transferable pre-1986 machine guns are all lawful in NH subject to federal registration. After the 2025 amendment to 26 U.S.C. 5811 and 5821, the federal tax stamp is $200 only for machine guns and destructive devices and $0 for other NFA items. NH remains one of the more NFA-friendly states in the Northeast.