i found this off a guy's website i was thinking about ordering a suppressor from.
www.tacicalinc.com
GENERAL NFA PURCHASING REQUIREMENTS
Most people are not aware that an average citizen can own a machine gun or a suppressor (silencer) by completing the appropriate paperwork and paying the corresponding fees. Here is a summary of the basic requirements for NFA (Class 3) ownership:
You have to live in a state that allows its citizens to own the type of firearm that you want to purchase. For instance, some states do not allow any NFA firearms, others allow machine guns but not suppressors while most others allow all NFA. To the best of our knowledge as of this writing:
Machineguns are LEGAL for individuals to possess in all states EXCEPT in DE, DC, HI, NY, WA.
Suppressors (silencers) are legal in all states EXCEPT in DE, DC, HI, IL, MT, NY, NJ, RI.
You have to meet the federal requirements of the 4473 "Yellow Form", such as 21 or older, clean criminal background, no dishonorable discharge, US citizen, etc. Basically if you can legally purchase a handgun, you can legally purchase an NFA (Class 3) firearm.
There is no license required to own an NFA (Class 3) firearm. There is a one time tax that must be paid to ATF when you apply to have the registration transferred to your name. There is no ongoing yearly fee charged by the ATF. For machine guns, suppressors, short barrel shotguns, short barrel rifles and destructive devices, there is a one time $200 tax in addition to the purchase price of the firearms. For AOW (Any Other Weapon) firearms, there is a $5 transfer tax. Even if you purchase 10 machine guns and 10 suppressors, EACH one would have a $200 tax. ATF will issue a tax stamp for $200 upon your approval and that tax stamp along with the form that it is affixed to is your receipt and proof of legal ownership.
The sheriff or chief of police or state police, whichever is YOUR Chief Law Enforcement Officer must be willing to sign your Form 4 (Application for Tax Paid Transfer and Registration of an NFA Firearm) attesting that he does not know of any reason that you should not have the NFA firearm. Whether you have a concealed carry permit, have a perfectly clean criminal background, voted for him or whatever, it is at the discretion of the CLEO (Chief Law Enforcement Officer) whether or not he will sign. He has no legal obligation to sign and if he will not sign, ATF will not process your application for Tax Paid Transfer and Registration of an NFA Firearm and you will not get the firearm. If you own a corporation, you can transfer the NFA firearm to the corporation and no CLEO signature is necessary.
You have to be fingerprinted by the Cleo and the print cards are submitted to ATF along with your $20 tax and your Form 4 (Application for Tax Paid Transfer and Registration of an NFA Firearm).
You have to have the serial number before any paperwork can be printed or processed to begin the transfer to you which generally means that you have to pay for your firearm.
It takes about 90 to 120 days for ATF to approve the transfer of your NFA firearm. During that time, your local dealer who provided you with the Form 4 application, will maintain possession and ownership. After ATF approves the transfer and returns the approved Form 4 to your local dealer, then you can take possession of the firearm.
Some states (such as LA, MD etc) have additional state transfer and licensing requirements. Some states will only allow its citizens to purchase C & R (Curio and Relic) firearms which are designated by ATF to be C & R status. Generally only original (not USA made remanufactured firearms such as MACs) firearms qualify as C & R and as such they command a premium price.