The BATFE touched on sales to aliens in an FFL newsletter back in 2008. You can download it here:
http://www.atf.gov/publications/newsletters/ffl/ffl-newsletter-2008-11.pdf
Sorry about the lack of formatting. Download the newsletter if you want it to look pretty.
Obviously, the 90-day residency requirement no longer applies (that's what this thread is about) . . .
SALE OF FIREARMS AND AMMUNITION TO ALIENS
ALIENS BUYING AMMUNITION:
A nonimmigrant alien generally may not purchase ammunition from a Federal firearms licensee (FFL) or a nonlicensee to possess in the United States. This prohibition applies unless they establish that they meet one of the exceptions. The exception that would apply to most nonimmigrant aliens would be if they were admitted to the United States for lawful hunting or sporting purposes and/or are in possession of a valid hunting license or permit lawfully issued in the United States.
If the nonimmigrant alien meets one of these exceptions, they would be eligible to purchase ammunition to possess in the United States. However, they may not take the ammunition with them when they leave the United States unless:
1. For ammunition of sporting shotguns, they must have an FFL export the ammunition. The FFL must obtain an export license from the Department of Commerce prior to exportation.
2. For ammunition for firearms other than sporting shotguns, an FFL registered with the Department of State, Office of Defense Trade Controls (ODTC), may export the ammunition. The FFL must obtain an export license from ODTC prior to exportation.
Unlike with the purchase of firearms, there is no residency requirement for purchasing ammunition. Additional information is available in ATF Publication 5300.18, Nonimmigrant Aliens Purchasing Firearms and Ammunition in the United States.
ALIENS BUYING FIREARMS:
A FOUR-STEP GUIDE
FOLLOW THE FOUR STEPS
AND KNOW THE EXCEPTIONS
Federal firearms licensees (FFLs) often have questions when aliens purchase firearms. The Following guidelines are recommended when transferring firearms to foreign nationals. Here is a simple guide for those transactions:
Step One: Identify the person’s immigration status.
If the buyer is not a U.S. citizen, ask him/her about his/her immigration status and confirm the response with the written answers he/she provides on the applicable ATF Form 4473. If he/she identifies him/herself as a U.S. citizen, proceed with the applicable and appropriate requirements to complete or not complete the transaction.
Step Two: Identify the alien class: Immigrant Alien, Non-Immigrant Alien (NIA), or Illegal Alien.
Any person who is not a U.S. citizen is defined in one of three alien classes.
Immigrant Alien
The immigrant alien, also known as a resident alien, is a permanent resident of the United States. This person has received permission to live and work in the United States permanently. A sale to this person is generally permitted (see Step Four).
TIP: To verify their immigrant status, ask to see their Permanent Resident Card, their legal proof of residency in the United States.
Non-Immigrant Alien (NIA)
The non-immigrant alien is a person not permanently residing in the United States. He has come to the United States for a specific purpose or business, tourism, or some other special interest, e.g., he may be a foreign student. His stay is for a defined period of time, after which he must return to his home country. Generally, he is prohibited from purchasing a firearm, unless he qualifies for an exception (see Step Three).
TIP: To verify his non-immigrant status, ask to see his travel visa, usually affixed inside his passport, and/or other supporting travel documents.
Illegal Alien
The illegal alien is a person who has entered the country illegally, and who has not received permission to enter or stay in the United States or his/her permission to stay in the country has expired. Such persons cannot purchase firearms or ammunition under any circumstances.
Step Three: Identify the purchasing exception
for the non-immigrant alien.
There are five general exceptions that allow or enable an NIA to purchase a firearm. They are as follows:
Hunting purposes or in possession of a hunting permit;
Official foreign government representative;
Official foreign government representative w/ State Dept. designation;
Official foreign law enforcement official on government business;
Special waiver from the U.S. Attorney General
(see Step Four).
TIP: The hunting permit/license exception is the most common exception used by non-immigrants. Ask the purchaser for his/her State-issued hunting permit and make a copy for your records. [Please note that this is not a requirement.]
Step Four: Review the State residency documents.
Both the immigrant alien and the non-immigrant alien who purchases a firearm under an exception must be a resident of the State in which he/she makes his/her purchase. He/she must have documented evidence that he/she has resided in a State for 90 continuous days immediately prior to the date of the sale.
TIP: Ask to see the purchaser’s common documents that will verify 90 continuous days of State residency (i.e. utility bills, tenant’s lease, bank statements, etc.), and note the documentation used on ATF Form 4473 or attach copies of such documents to the ATF Form 4473.
**Contact your local ATF field office in the event that you have further questions or encounter situations not covered by these four steps. REMEMBER: As an FFL, you have the right to refuse any sale that you feel is unlawful.