http://www.atf.gov/pub/fire-explo_pub/2005/p53004/27cfr_part478.pdf
§ 478.50 Locations covered by license.
The license covers the class of business
or the activity specified in the license
at the address specified therein. A separate
license must be obtained for each
location at which a firearms or ammunition
business or activity requiring a license
under this part is conducted except:
(a) No license is required to cover a
separate warehouse used by the licensee
solely for storage of firearms or ammunition
if the records required by this part are
maintained at the licensed premises
served by such warehouse;
(b) A licensed collector may acquire
curios and relics at any location, and dispose
of curios or relics to any licensee or
to other persons who are residents of the
State where the collector's license is held
and the disposition is made;
(c) A licensee may conduct business at
a gun show pursuant to the provisions of
§ 478.100; or
(d) A licensed importer, manufacturer,
or dealer may engage in the business of
dealing in curio or relic firearms with another
licensee at any location pursuant to
the provisions of § 478.100
§ 478.100 Conduct of business away
from licensed premises.
(a) (1) A licensee may conduct business
temporarily at a gun show or event
as defined in paragraph (b) if the gun
show or event is located in the same State
specified on the license: Provided, that
such business shall not be conducted from
any motorized or towed vehicle. The
premises of the gun show or event at
which the licensee conducts business
shall be considered part of the licensed
premises. Accordingly, no separate fee or
license is required for the gun show or
event locations. However, licensees shall
comply with the provisions of § 478.91
relating to posting of licenses (or a copy
thereof) while conducting business at the
gun show or event.
(2) A licensed importer, manufacturer,
or dealer may engage in the
business of dealing in curio or relic
firearms with another licensee at any location.
(b) A gun show or an event is a function
sponsored by any national, State, or
local organization, devoted to the collection,
competitive use, or other sporting use
of firearms, or an organization or association
that sponsors functions devoted to the
collection, competitive use, or other sporting
use of firearms in the community.
(c) Licensees conducting business at
locations other than the premises specified
on their license under the provisions
of paragraph (a) of this section shall maintain
firearms records in the form and manner
prescribed by subpart H of this part. In
addition, records of firearms transactions
conducted at such locations shall include
the location of the sale or other disposition,
be entered in the acquisition and
disposition records of the licensee, and
retained on the premises specified on the
license.
http://www.atf.gov/pub/fire-explo_pub/2005/p53004/p53004.pdf
Read the entire ruling!
Page #122 <snip>
27 CFR 178.41: General
(Also 178.42, 178.50)
Firearms or ammunition may not
be sold at gun shows by a licensed
dealer, but orders may be taken
under specified conditions; Revenue
Ruling 66-265 superseded.
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Editor's Note:
In 1986, the GCA was amended to
allow licensees to sell firearms at gunshows
in the State in which their licensed
premises are located, and was
further amended in 1997 to allow licensees
to sell curio or relic firearms to
other licensees at any location. Moreover,
the interstate controls no longer
apply to ammunition sales. However,
the ruling is still applicable to licensees’
off-premises sales not addressed by
these amendments.