At Dixie Gunworx, we are a Class III Firearm Dealer and SOT Class 2 Manufacturer. SOT stands for Special Occupational Tax — which is just the government’s fancy way of saying we paid extra for the privilege of dealing with the really restricted stuff. That means we can manufacture, deal in, and transfer NFA items.

NFA items (National Firearms Act toys) include: fully automatic weapons, short-barrel rifles and shotguns, suppressors/silencers, and those delightfully vague “Any Other Weapons” (AOWs). Basically everything the ATF used to make you wait six months and fingerprint yourself for.

Then along came Silencer Shop Foundation v. ATF — a landmark federal lawsuit that successfully told the government their precious registration requirements for suppressors, SBRs, SBSs, and AOWs no longer held water.

On August 5, 2026, a U.S. District Court in Texas ruled that once Congress dropped the federal tax on these items to a glorious $0, the government could no longer hide behind its taxing power to demand mandatory registration, fingerprinting, and advance approval. In other words: the Form 4 party is over. These items can now be transferred like regular firearms in free states with nothing more than a simple ATF Form 4473 background check.

Let us say that again, louder this time:

WE ARE TRANSFERRING USING A 4473.

NFA Transfer Fees (because the paperwork still isn’t free)
• $50 for NFA transfers done the new, civilized way via Form 4473
• $100 if you’re still stuck in the old world and need a Form 4 transfer

For our highly exciting SOT transfer form, click the link below.

DGX SOT 2026-2027