1. Make sure the state you live in allows NFA items such as machine guns, short barreled rifles, short barreled shotguns, silencers, etc. Some states allow all NFA items and some states allow certain ones and prohibit others.
2. Locate a Class III firearms dealer in your home state. Generally dealers charge $100 to do the paperwork for you (Form 4) for the transfer.
3. Locate the item you wish to purchase and arrange payment and shipment to the Class III dealer in your home state shipment. Get all the info about the item such as barrel length, overall length, serial number, manufacturer. You will need this info for the Form 4.
4. Take the Form 4 (2 copies)completed by your Class III dealer and have them signed by the chief law enforcement officer (CLEO) of the jurisdiction of your residence. This could be a chief of police, sheriff, and I heard that District Attorney works, too.
5. Have your fingerprints made on 2 sets of fingerprint cards. Your dealer should provide these for you or you can get them from ATF. You will need to have the prints professionally made - the regular everyday office ink pad will not work. You can probably have them taken at the same place and time as getting the CLEO signature.
6. Get 2 passport sized photos made - 1 for each copy of your Form 4. Photos should be taped to each Form 4 in the space provided by placing a strip of clear scotch type tape across each edge, making sure to cover the entire edge.
7. Return the 2 copies of your CLEO signed Form 4 with photos and 2 fingerprint cards to your Class III dealer along with a check or money order made payable to the Department of the Treasury in the amount of $200. The Class III dealer will complete the Form 4's and mail them with your check and fingerprint cards to the ATF.
8. Your Class III dealer will hold the NFA item until he receives your returned copy of your Form 4 with tax stamp.
9. Wait about 3-6 months and your Class III dealer should call when the Form 4 returns and you can then take possession of the NFA item.