Across the 50 United States, there are 130,000+ FFL gun dealers. These businesses, many of which are independent, mom-and-pop small businesses, are valuable resources for gun owners and the local gunshop (LGS) in your city is an FFL dealer. Being an FFL dealer also has particular licenses and taxes: the most common FFL is Type 01, which permits the sale and transfer of non-NFA firearms and allows gunsmithing. A more specialized FFL dealer, may have a Type 07 FFL, permitting them to manufacture and deal in firearms. An additional credential is the Class 3 Special Occupational Tax (SOT), which is required to sell/transfer NFA items. FFL licenses were established in 1938 by the Federal Firearms Act while Democrat President Franklin D Roosevelt (also known as “FDR”) was in the White House. Please support your neighborhood gun shop and if you are a local FFL and think you have been targeted, please click here for more details.