# 26 U.S.C. § 5821: Making tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5821>. Cite pinpoints as 26 U.S.C. § 5821(a)(1).

## § 5821(a) Rate

There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—

**§ 5821(a)(1)** $200 for each firearm made in the case of a machinegun or a destructive device, and

**§ 5821(a)(2)** $0 for any firearm made which is not described in paragraph (1).

## § 5821(b) By whom paid

The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.

## § 5821(c) Payment

The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.

## Leading cases

- [United States v. Thompson/Center Arms Co., 504 U.S. 505 (1992)](https://www.courtlistener.com/opinion/112745/united-states-v-thompsoncenter-arms-co/)
- [Marshall v. United States, 422 F.2d 185 (5th Cir. 1970)](https://www.courtlistener.com/opinion/288617/arthur-earl-marshall-v-united-states/)
- [Desimone v. United States, 423 F.2d 576 (2d Cir. 1970)](https://www.courtlistener.com/opinion/289066/alexander-desimone-v-united-states/)

## Connections

Cites: none

Cited by: § 5852 General transfer and making tax exemption; § 5853 Transfer and making tax exemption available to certain governmental entities

## Prior provisions

- A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

## Amendments

- 1968-10-22: [Pub. L. 90-618](/26/act/90-618.md), 82 Stat. 1228
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 247