Dispatch / 11.04.26· Suppressors & NFA ·Palmetto State Armory
PSA Ships Short-Barreled Rifles to Buyers in 17 States Without ATF Form 4 Approval
The 1934 National Firearms Act still stands, but ATF stopped enforcing its SBR approval rules on October 9 after a Texas federal judge enjoined them on August 5 and the Justice Department declined to appeal.

Key Facts
- PSA announced October 23 that it sells qualifying short-barreled rifles in 17 states without the ATF Form 4 process.
- Buyers take delivery through participating dealers using only ATF Form 4473 and a background check.
- Judge James Wesley Hendrix enjoined the NFA registration provisions on August 5, 2026, for the plaintiffs and their customers.
- ATF issued its non-enforcement guidance October 9, 2026, after the Justice Department chose not to appeal.
- The $200 federal tax remains in place for machine guns and destructive devices.
- Interstate transport of a short-barreled rifle still requires ATF Form 20, even if the rifle is unregistered.
Palmetto State Armory said on October 23 that it sells qualifying short-barreled rifles in 17 states without the ATF Form 4 approval that the National Firearms Act (NFA), the 1934 federal law that keeps a registry of such firearms, required. The announcement was a video on the company’s X account, and AmmoLand published its wording and the list of states on October 26.
Buyers in Arkansas, Idaho, Indiana, Kansas, Kentucky, Maine, Minnesota, Mississippi, New Hampshire, New Mexico, South Dakota, Tennessee, Texas, Utah, Vermont, West Virginia and Wyoming take delivery through a participating dealer using only ATF Form 4473 and a background check, the same paperwork as any other gun purchase. Until now, buyers filed Form 4, submitted fingerprints and identifying information, and waited for approval. “Effective today, Palmetto State Armory has expanded the availability of eligible short-barreled rifles through our ship-to-FFL program in 17 states,” the company said.
A short-barreled rifle, or SBR, is a rifle with a barrel under 16 inches. ATF’s May 8, 2026 final rule in the Federal Register, which wrote the zero tax into its regulations, lists the thresholds the NFA covers.
| Item | Figure |
|---|---|
| Rifle barrel length covered by the NFA | under 16 inches |
| Shotgun barrel length covered by the NFA | under 18 inches |
| Overall length of a weapon made from a rifle or shotgun | under 26 inches |
| Transfer tax set when the NFA was enacted in 1934 | $200 |
| Transfer and making tax on SBRs since January 1, 2026 | $0 |
Congress cut the transfer and making taxes to zero effective January 1, 2026, but the registration system stayed. On August 5, 2026, in Silencer Shop Foundation v. ATF, Judge James Wesley Hendrix of the U.S. District Court for the Northern District of Texas held in a 66-page opinion that the NFA’s regulatory provisions for untaxed firearms exceed Congress’s enumerated powers, since a tax of zero raises no revenue. He did not reach the plaintiffs’ Second Amendment claims. His permanent injunction bars enforcement against the plaintiffs and their members and current and future customers, and he wrote that federal courts lack the power to issue universal injunctions for parties not before them.
The Justice Department then said it would not appeal, and ATF issued guidance on October 9. ATF will not enforce the approval requirement for making or transferring SBRs, short-barreled shotguns, suppressors and “any other weapons.” The $200 tax stays on machine guns and destructive devices.
PSA was a commercial plaintiff in the lawsuit alongside B&T USA and SilencerCo, so the court’s injunction protects its customers as well as the company. Buyers elsewhere rely on ATF’s policy. ATF’s FAQ says enforcement could resume if Congress imposes a new tax, the injunction is dissolved or overturned, or the Department rescinds its enforcement guidelines. It adds that federal law has no provisions that automatically grandfather unregistered NFA firearms.
Other rules still apply. The guidance does not supersede state and local laws, and dealers must still complete Form 4473s and run background checks. Moving an SBR across state lines still requires approval through Form 20. PSA says more states could be added as its compliance team reviews state restrictions.
ATF is drafting forms and regulations for a non-NFA approval process, and it will not enforce the Gun Control Act’s dealer approval requirement for SBRs until those rules exist. The FAQ, last updated October 16, 2026, sets no date.
Sources
- 1 AmmoLand · Palmetto State Armory Expands Short-Barreled Rifle Sales to 17 States Following NFA Court Victory · accessed 2026-11-04
- 2 U.S. District Court, Northern District of Texas, via GovInfo · Memorandum Opinion and Order, Silencer Shop Foundation v. ATF, No. 6:25-CV-056-H (N.D. Tex. Aug. 5, 2026) · accessed 2026-11-04
- 3 ATF · ATF Issues Guidance on National Firearms Act Transfers of Short-Barreled Rifles, Short-Barreled Shotguns, Suppressors, and Certain Other Firearms · accessed 2026-11-04
- 4 ATF · Update to NFA Transfer Guidance · accessed 2026-11-04
- 5 Federal Register · Final rule, 27 CFR Part 479, Federal Register Vol. 91 No. 89 (May 8, 2026) · accessed 2026-11-04
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