A Class 2 SOT can make, tax free, machine guns, silencers, short rifles, short shotguns or AOWs. A class 2 can also have weapons transferred to him tax free, by other SOT’s. He also has to have a type 07 or type 10 FFL. He does not need to ask prior permission of ATF to make a weapon, he would notify ATF of its making within 24 hours of its making by filing Form 2 with ATF. He could also import foreign made NFA weapons, for R&D use (one of each, not a bunch of each model). To import a machine gun (only) a class 2 would need a letter from a governmental entity able to own the weapon requesting a demonstration. A weapon imported for R&D must be exported or destroyed when the R&D is completed, whereas a weapon imported for sale to a government entity would be considered pre-86 dealer samples. To import for sale to government entities you need a Class 1 SOT.
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