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

Texas allows NFA-registered firearms - suppressors, short-barreled rifles (SBR), short-barreled shotguns (SBS), machine guns, and any-other-weapons (AOW) - when properly registered with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) under the federal National Firearms Act. Tex. Penal Code § 46.05(a) lists certain prohibited weapons and includes a registration carve-out written into the statute itself: items listed in § 46.05(a)(1) are not unlawful when registered in the National Firearms Registration and Transfer Record (NFRTR) maintained by ATF. Suppressors and AOWs are not in § 46.05(a) at all and are governed solely by federal 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 Texas 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 Texas crime by owning it. Texas 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 third-degree felony in Texas under Tex. Penal Code § 46.05(e), and a separate federal felony under the federal NFA's possession-of-unregistered-firearm offense (26 U.S.C. § 5861(d)).

What Texas law prohibits: Tex. Penal Code § 46.05(a)

Section 46.05 of the Texas Penal Code is titled "Prohibited Weapons." Subsection (a) makes it an offense to intentionally or knowingly possess, manufacture, transport, repair, or sell:

1. Any of the following items, unless the item is registered in the National Firearms Registration and Transfer Record maintained by ATF, or otherwise not subject to that registration requirement, or classified as a curio or relic by the United States Department of Justice - Tex. Penal Code § 46.05(a)(1):
   • (A) An explosive weapon
   • (B) A machine gun
   • (C) A short-barrel firearm
2. Armor-piercing ammunition - § 46.05(a)(2)
3. A chemical dispensing device - § 46.05(a)(3)
4. A zip gun - § 46.05(a)(4)
5. A tire deflation device - § 46.05(a)(5)
6. An improvised explosive device - § 46.05(a)(6)

The structure matters. The NFRTR-registration carve-out lives inside (a)(1) itself; it applies only to the three items listed there - explosive weapons, machine guns, and short-barrel firearms. Items in (a)(2) through (a)(6) are flatly prohibited with their own narrow defenses elsewhere in the section.

A violation of § 46.05 is a third-degree felony under § 46.05(e), punishable by 2 to 10 years in the Texas Department of Criminal Justice and a fine up to $10,000. A § 46.05(a)(5) tire-deflation-device offense is a state jail felony.

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

Texas defines the regulated items in Tex. Penal Code § 46.01:

• Explosive weapon - § 46.01(2): any explosive or incendiary bomb, grenade, rocket, or mine, designed for inflicting serious bodily injury, death, or substantial property damage, or to cause a loud report producing public alarm; includes delivery devices for an explosive weapon.
• Machine gun - § 46.01(9): any firearm capable of shooting more than two shots automatically, without manual reloading, by a single function of the trigger. This phrasing is narrower than the federal § 5845(b) definition (which says "more than one shot"). For ordinary fully automatic firearms - pre-1986 transferable machine guns and post-1986 dealer samples - both definitions are met. For burst-fire weapons or for certain conversion devices, the Texas state definition could differ from the federal definition; the safe legal posture is to treat any item ATF classifies as a machine gun under § 5845(b) as a machine gun for Texas purposes as well, because federal law independently controls.
• Short-barrel firearm - § 46.01(10): a rifle with a barrel length of less than 16 inches, a shotgun with a barrel length of less than 18 inches, or any weapon made from a shotgun or rifle that has an overall length of less than 26 inches. The thresholds match the federal NFA definition of a "rifle" or "shotgun" subject to NFA registration in 26 U.S.C. § 5845(a)(1)-(4).
• Armor-piercing ammunition - § 46.01(12): handgun ammunition designed primarily for penetrating metal or body armor and to be used principally in pistols and revolvers.

What Texas's chapter 46 definitions do not cover is just as important:

• Suppressors (silencers) are not listed anywhere in § 46.05(a) and are not separately defined in § 46.01. A federally registered suppressor is therefore not a Texas-law contraband item; its lawfulness in Texas 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 § 46.05(a). An AOW with an approved Form 4 is not a Texas-law violation. An AOW that also independently meets the Texas machine-gun or short-barrel-firearm definitions would still need to clear the § 46.05(a)(1) NFRTR carve-out, but that is the same path NFA-registered items already use.
• Destructive devices under 26 U.S.C. § 5845(f) include both explosive devices (bombs, grenades, mines, rockets above the size threshold) and large-bore weapons. The explosive-device branch overlaps with § 46.01(2)'s "explosive weapon" definition, bringing NFRTR-registered explosive destructive devices within the (a)(1) carve-out. The large-bore branch is not separately reached by § 46.05(a).

The federal-NFA pathway: how Texas owners stay legal

Because § 46.05(a)(1) writes the federal-registration carve-out into the prohibition itself, 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 § 46.05(a)(1) prohibition does not reach the item - the NFRTR-registration carve-out is satisfied by its own terms. If any one of them is missing, the prohibition snaps back into effect: the item is contraband under Texas law and possession is a third-degree felony in addition to the federal NFA's possession-of-unregistered-firearm offense at 26 U.S.C. § 5861(d).

A separate affirmative defense is available under Tex. Penal Code § 46.05(d) for conduct "incidental to dealing with a short-barrel firearm or tire deflation device solely as an antique or curio." This is an affirmative defense, meaning the defendant carries the initial burden of producing evidence of the antique-or-curio status. Section 46.05(b) provides a complete defense for conduct incidental to the official duty of the armed forces, the National Guard, a governmental law enforcement agency, or a correctional facility. Section 46.05(f) creates a defense for the possession of a chemical dispensing device by a security officer who has completed an approved training program.

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.

Texas does not regulate suppressors at the state level through chapter 46. They are not listed in § 46.05(a) and are not separately defined in § 46.01. A Texas resident with a Form 4 and an approved tax stamp may possess a suppressor in Texas 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 § 46.05(a)(1)(B) 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 Texas:

• Pre-1986 transferable machine guns are legal in Texas with an approved Form 4. The ATF approval and NFRTR registration satisfy the § 46.05(a)(1) carve-out.
• Post-1986 dealer samples are limited to federal firearms licensees holding a Special Occupational Tax (SOT) registration. A private buyer in Texas 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 Texas is a federal felony and, where the switch installed produces a weapon firing more than two shots automatically per trigger pull, a § 46.05(a)(1)(B) Texas offense 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 fall within the Texas "short-barrel firearm" definition at § 46.01(10) and are prohibited by § 46.05(a)(1)(C) absent federal NFA compliance. The Texas 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 Texas, 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.

Texas 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). Texas does not separately prohibit AOWs as a category in § 46.05(a) and the Texas definitions in § 46.01 do not list them. An AOW with an approved Form 4 is not a Texas-law contraband item. Specific AOW configurations could independently be characterized as machine guns or short-barrel firearms under the Texas definitions; if so, the § 46.05(a)(1) NFRTR 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 with the Texas "explosive weapon" definition at § 46.01(2) and is therefore reached by § 46.05(a)(1)(A); an NFRTR-registered destructive device of that type is within the (a)(1) carve-out. The large-bore branch (bore diameters over half an inch, with sporting exceptions) is not separately listed in § 46.05(a). 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 Texas can produce both a state § 46.05 prosecution and a federal § 5861(d) prosecution.

Practical buying process

If you are a Texas resident buying an NFA item from a Texas 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 Texas for shared possession, estate planning, and continuity of ownership. 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 Texas, 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.

Texas 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 Texas 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. Texas does not impose state-specific trust formalities for NFA ownership.

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 Texas, an NFA-compliant owner may transport a registered suppressor, SBS, SBR, machine gun, or AOW under the same Texas carry rules that apply to any other firearm, including Tex. Penal Code § 46.02 (unlawful carrying) and § 46.03 (places weapons prohibited).

Sources of authority

The operative state authority for NFA items in Texas is Tex. Penal Code § 46.05, with the federal-registration carve-out written into § 46.05(a)(1) itself. Related state authorities are Tex. Penal Code § 46.01 (definitions of "explosive weapon," "machine gun," "short-barrel firearm," and "armor-piercing ammunition"), § 46.05(b), § 46.05(d), and § 46.05(f) (defenses), and § 46.05(e) (penalty grading). 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 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 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.