When the buyer of a firearm is a corporation, company, association, partnership, or other such business entity, an officer authorized to act on behalf of the business must complete Section A of the form with his or her personal information, sign Section A; and attach a written statement, executed under penalties of perjury stating: (A) the firearm is being acquired for the use of and will be the property of that business entity and (B) the name and address of that business entity. This statement identifies the corporation’s place of business to the transferor (Federal firearms licensee) and establishes the corporation as owner of the firearm. The licensee needs to ensure that the address provided by the officer acquiring the firearms on behalf of the corporation accurately reflects the “place of business.”
Further, a licensed importer, licensed manufacturer, licensed dealer, or licensed collector shall not sell or deliver any firearm to any person not licensed under this part who the licensee knows or has reasonable cause to believe does not reside in (or if a corporation or other business entity does not maintain a place business in) the State in which the licensee’s place of business or activity is located: Provided, that the foregoing provisions of this paragraph (1) shall not apply to the sale or delivery of a rifle or shotgun (curio or relic, in the case of a licensed collector) to a resident of a State other than the State in which the licensee’s place of business or collection premises is located if the requirements of 27 CFR 478.96(c) are fully met, and (2) shall not apply to the loan or rental of a firearm to any person for temporary use for lawful sporting purposes.
Example of a handgun purchase: ABC Corporation has business premises in Maryland and wishes to purchase 10 handguns for the company. John Doe, President o ABC Corporation, is a Virginia resident. John Doe completes Section A of the ATF Form 4473 with his personal information, and provides the FFL with a written statement that the firearms will be for the use o, and will be the property of, ABC Corporation located in Maryland.
Although John Doe completed Section A of the ATF Form 4473 with his personal Virginia information, John Doe would need to purchase the handguns in Maryland, and the corporation will retain ownership of the handguns. Therefore, the FFL must use the corporations address for the State of residence. However, if John Doe wishes to purchase the handguns in Virginia on behalf of the corporation, the Virginia FFL must ship the handguns to a Maryland FFL because the corporation’s State of residence is Maryland. An officer authorized to act on behalf of the corporation would then complete Section A of the ATF Form 4473 with his or her personal information and provide the Maryland FFL with the written statement as indicated above.
Court Decisions and Precedent