§ 4182. Exemptions
(b)
Sales to defense department
No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.
(c)
Small manufacturers, etc.
(1)
In general
The tax imposed by section
4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year.
(2)
Controlled groups
All persons treated as a single employer for purposes of subsection (a) or (b) of section
52 shall be treated as one person for purposes of paragraph (1).
(d)
Records
Notwithstanding the provisions of sections
922
(b)(5) and
923
(g) of title
18, United States Code, no person holding a Federal license under chapter
44 of title
18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.