We know the holders of the type 07 FFL who actively engage in the manufacture of guns and ammo must pay a special occupations tax. The license is $150. The more common type 01 license is $200 and incurs no special taxation. I am wondering this; 1) If I get the 07, at what point do I pay the SOT? Upon issuance, upon the first sale, upon the first manufacture, at my leisure, upon approval of the SOT registration, etc.? When do I pay? 2) Also, can a type 07 engage in gunsmithing? Before anyone recommends it, and I do appreciate the help, I have call the TTB and the state department and the ATF but to no avail. I got mixed answered, and conflicting answers.