West Virginia NFA Items: Suppressors, SBRs, SBSs, Machine Guns

The Headline

West Virginia permits civilian possession of federally registered National Firearms Act (NFA) items when the owner complies with federal law. The state does not run a separate NFA licensing or registration program. For most NFA items, lawful federal registration under 26 U.S.C. Chapter 53 is enough to possess the item in West Virginia.

There is one important state-law exception. Machine guns are addressed directly by W. Va. Code 61-7-9, which makes it a crime to possess a machine gun, submachine gun, or other fully automatic weapon unless the owner has fully complied with applicable federal law and Treasury (ATF) regulations. So for machine guns, a federal violation is also a separate state crime.

NFA items addressed in this section:

• Suppressors (sound moderators). Lawful with federal registration.
• Short-barreled rifles (SBRs). Lawful with federal registration.
• Short-barreled shotguns (SBSs). Lawful with federal registration.
• Machine guns. Lawful for civilians only as pre-1986 transferable units registered before the federal machine gun freeze, and only when federal law is fully satisfied (W. Va. Code 61-7-9).
• Destructive devices (DDs). Lawful with federal registration.
• Any Other Weapons (AOWs). Lawful with federal registration.

West Virginia firearm preemption (W. Va. Code 8-12-5a) bars municipalities from regulating firearms in a manner inconsistent with state law, which limits a city's ability to add its own NFA restrictions.

Federal NFA Framework

The National Firearms Act of 1934, codified at 26 U.S.C. Chapter 53, regulates a defined set of firearms and firearm-related items:

• 26 U.S.C. 5841 (Registration). The Secretary maintains a central registry of all covered firearms not under federal control, known as the National Firearms Registration and Transfer Record (NFRTR). The registry records the identification of the firearm, the date of registration, and the person entitled to possession.
• 26 U.S.C. 5845 (Definitions). Defines firearm, machinegun, rifle, shotgun, any other weapon, destructive device, and antique firearm for NFA purposes.
• 26 U.S.C. 5861 (Prohibited acts). Among other things, makes it unlawful to receive or possess a firearm that is not registered to the possessor in the NFRTR (subsection (d)).
• 27 C.F.R. Part 479. The implementing regulations and the ATF forms used to make, transfer, and register NFA items.

Transfers and making of NFA items run through ATF forms: Form 1 (make/manufacture by the registrant), Form 4 (transfer to an individual or trust), Form 5 (tax-exempt transfer, including inheritance), and Form 3 (transfer between federal licensees). ATF approval must be obtained before the item is made or transferred.

NFA Tax Change (Public Law 119-21)

For most of the NFA's history the making tax and transfer tax were $200 per item, except that the transfer tax for an Any Other Weapon (AOW) was $5.

Public Law 119-21 changed the tax. Effective for calendar quarters beginning more than 90 days after July 4, 2025 (the first qualifying quarter is January 1, 2026), the making and transfer tax is:

• $0 for suppressors, short-barreled rifles, short-barreled shotguns, and any other weapons (AOWs).
• $200 for machine guns and destructive devices.

The registration, background-check, and ATF-approval requirements did not change. Only the dollar amount of the tax changed. The approved ATF form (still commonly called the tax stamp) remains the practical proof of lawful registered possession.

West Virginia State Law on NFA Items

W. Va. Code Chapter 61, Article 7 (Dangerous Weapons) does not separately prohibit suppressors, SBRs, SBSs, DDs, or AOWs. Two provisions are directly relevant:

• W. Va. Code 61-7-9 (Possession of machine guns; penalties). It is unlawful to carry, transport, or possess any machine gun, submachine gun, or other fully automatic weapon unless the person has fully complied with applicable federal statutes and ATF regulations. A person who lawfully possesses a federally registered, transferable machine gun therefore satisfies this section. Someone who possesses a machine gun without full federal compliance commits a separate West Virginia crime (see Penalties below).
• W. Va. Code 61-7-16 (Chief officer certification). When a chief law-enforcement officer (CLEO) certification is required by federal law or regulation to make, transfer, receive, or possess a firearm, the CLEO must, within 30 days of the request, provide the certification if to the officer's knowledge the applicant is not prohibited from making, transferring, receiving, or possessing the firearm and is not the subject of a disqualifying proceeding. A generalized objection to lawful firearms is not a valid basis to refuse. An applicant who is denied may appeal to the circuit court of the applicant's county, which may order the certification and award costs and attorney's fees. "Firearm" here has the same meaning as in the NFA, 26 U.S.C. 5845(a).

For suppressors, SBRs, SBSs, DDs, and AOWs, West Virginia imposes no separate state registration or licensing requirement beyond the federal framework.

Suppressors

A suppressor (also called a silencer or sound moderator) reduces the muzzle report of a firearm. Under federal law a silencer is an NFA firearm (26 U.S.C. 5845(a)(7), incorporating the silencer definition in 18 U.S.C. 921).

Lawful possession in West Virginia requires:

1. Federal registration through ATF Form 4 (transfer to an individual or trust) or Form 1 (make by the registrant).
2. No separate state restriction. West Virginia treats a federally registered suppressor as lawful to possess.

Note on hunting: West Virginia hunting equipment rules are set by the Division of Natural Resources, not by the NFA sections above. Check the current DNR regulations and any season-specific equipment rules before hunting with a suppressor.

Common acquisition methods:

• Transfer to an individual (Form 4). The buyer purchases through a federal firearms licensee that holds the special occupational tax (an SOT dealer) and waits for ATF approval before taking possession.
• NFA trust (Form 4). A trust holds title to the suppressor, and the trustees named in the trust may lawfully possess the trust property. Trusts are common for estate-planning and shared-use reasons.
• Make by an individual (Form 1). A person may make a suppressor for personal use by filing Form 1, obtaining approval, and marking the item with the maker's identifying information.

Short-Barreled Rifles (SBRs)

Under 26 U.S.C. 5845(a), an SBR is a rifle with a barrel under 16 inches, or a weapon made from a rifle with an overall length under 26 inches or a barrel under 16 inches.

Lawful possession in West Virginia requires:

1. Federal registration through Form 4 or Form 1.
2. No separate state restriction. West Virginia treats a federally registered SBR as lawful to possess.

A West Virginia resident may build an SBR by filing Form 1, obtaining ATF approval, then assembling the firearm. The completed firearm must be marked with the maker's identifying information.

Short-Barreled Shotguns (SBSs)

Under 26 U.S.C. 5845(a), an SBS is a shotgun with a barrel under 18 inches, or a weapon made from a shotgun with an overall length under 26 inches or a barrel under 18 inches.

The federal registration framework and West Virginia's treatment are the same as for SBRs. Lawful federal registration is sufficient under state law, with no separate state restriction.

Machine Guns

Under 26 U.S.C. 5845(b), a machine gun is any weapon that shoots, is designed to shoot, or can be readily restored to shoot automatically more than one shot by a single function of the trigger. The definition also reaches the receiver and certain conversion parts.

Federal law freezes the civilian pool. Under 18 U.S.C. 922(o), it is unlawful to transfer or possess a machine gun, except for government entities and machine guns lawfully possessed before the statute took effect on May 19, 1986. Only those registered pre-1986 transferable units may be transferred to civilians.

Lawful possession in West Virginia requires:

1. Federal registration of a pre-1986 transferable unit, with a documented Form 4 transfer history.
2. Compliance with W. Va. Code 61-7-9. Full federal compliance is required, or possession is a state crime.

Pre-1986 transferable machine guns are scarce and expensive. SOT-licensed dealers and certain manufacturers may possess post-1986 machine guns for purposes such as demonstration to law enforcement or government sales, but those are not transferable to civilians.

Destructive Devices (DDs)

Under 26 U.S.C. 5845(f), a destructive device includes explosive, incendiary, or poison-gas bombs, grenades, certain rockets and missiles, and mines, as well as any weapon with a bore over one-half inch in diameter (other than a shotgun the Secretary finds suitable for sporting purposes). It also covers combinations of parts from which such a device can be readily assembled.

• Grenade launchers (for example, a 40mm launcher) are registered as DDs.
• A non-shotgun firearm with a bore over one-half inch is a DD; a .50 BMG rifle (bore of one-half inch or less) is not a DD on bore size alone.
• Many pre-1898 pieces are excluded as antiques under 26 U.S.C. 5845(g), and the Secretary may exclude collector items not likely to be used as weapons.

West Virginia does not separately restrict DDs beyond the federal framework.

Any Other Weapons (AOWs)

Under 26 U.S.C. 5845(e), an AOW is, broadly, any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, including a smooth-bore pistol or revolver designed to fire a fixed shotgun shell, and certain combination weapons. It does not include a pistol or revolver with a rifled bore.

• Pen guns, cane guns, and certain disguised firearms are common AOWs.
• Federal registration is required.

The historical transfer tax for an AOW was $5. Under Public Law 119-21, the making and transfer tax for an AOW is $0 for qualifying quarters beginning January 1, 2026. West Virginia does not separately restrict AOWs beyond the federal framework.

CLEO Certification and ATF Rule 41F

ATF Form 4 for transfers to individuals once required a chief-law-enforcement-officer (CLEO) signature. ATF Rule 41F (2016) replaced the mandatory CLEO signature for individual and trust applicants with a CLEO notification requirement: the applicant sends a copy of the application to the CLEO, but the CLEO's signature is no longer required.

Separately, where federal law or regulation does require a CLEO certification, W. Va. Code 61-7-16 directs West Virginia CLEOs to act within 30 days, bars refusals based on a generalized objection to lawful firearms, and gives a denied applicant an appeal to circuit court. The statute does not create a state-level CLEO veto over NFA items.

Use Restrictions

A registered NFA item is lawful to possess, but how it is used can still be regulated:

• Hunting equipment is governed by West Virginia Division of Natural Resources rules, not by the NFA sections above. Confirm current DNR regulations before hunting with any NFA item.
• Range use is subject to range rules. Some ranges restrict NFA items.
• Reckless discharge. W. Va. Code 61-7-12 makes it a felony to wantonly perform any act with a firearm that creates a substantial risk of death or serious bodily injury to another. Conviction carries one to five years (or, at the court's discretion, up to one year in jail or a fine of $250 to $2,500, or both). This applies to NFA firearms as it does to any firearm.

Estate Planning for NFA Items

NFA items raise specific estate-planning issues:

• Form 5 (tax-exempt transfer, including inheritance). An executor or administrator may transfer a registered NFA item to a lawful heir using Form 5, which is a tax-exempt transfer. ATF approval is still required before the heir takes possession.
• NFA trust. A trust holds title to the item and can name beneficiaries who take control under the trust terms, which can simplify succession for items the trust owns.
• Disposition to a licensee. If no heir can lawfully possess the item, the executor may transfer it to an SOT dealer.

Consult a West Virginia attorney experienced in NFA matters before creating a trust or planning the disposition of NFA items.

Federal Prohibited Persons

A person who is prohibited from possessing firearms under 18 U.S.C. 922(g) (for example, a felony conviction or a qualifying domestic violence conviction) cannot lawfully possess any firearm, including an NFA item. NFA registration does not cure that bar. A prohibited person who holds a tax stamp is still a prohibited person in possession.

Penalties

Federal: possession of an unregistered NFA item. It is unlawful under 26 U.S.C. 5861(d) to receive or possess an NFA firearm not registered to the possessor in the NFRTR. The penalty, set by 26 U.S.C. 5871, is a fine of up to $10,000, imprisonment of up to ten years, or both. Forfeiture of the firearm may also apply.

State: unlawful machine gun possession. Under W. Va. Code 61-7-9, possessing a machine gun, submachine gun, or other fully automatic weapon without full federal compliance is a misdemeanor punishable by a fine of $1,000 to $5,000, or confinement in the county jail for 90 days to one year, or both.

For suppressors, SBRs, SBSs, DDs, and AOWs, West Virginia adds no separate state penalty: a federally registered item is lawful to possess in the state.

Key Statutes