Can You Own a Tank with a Working Cannon?
In most cases, a civilian will not be able to purchase a tank with a working cannon. Civilians cannot own a tank with operational guns or explosives unless they have a Federal Destructive Device permit or license. However, permits are rarely issued for the private use of active tanks.
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The National Firearms Act (NFA) regulates the sale of destructive devices and several other categories of guns. It also established the Federal Firearms Licensing Center (FFLC) for issuing permits and licenses. The cannons and machine guns on tanks are considered destructive devices. A destructive device is any artillery weapon or firearm with a bore that measures over half an inch, except for most types of shotguns and rifles.
Before obtaining a destructive device, the buyer needs an FEP. The permit is issued by the FFLC, which is a department of the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). The permits are primarily used for the sale of large fireworks for individuals that plan on using the fireworks for a public display. Civilians are unlikely to obtain an FEP for an operational cannon or machine gun without demonstrating a specific use, such as a controlled historical reenactment or research.
Federal explosives licenses (FELs) are typically only issued to manufacturers, importers, and dealers to facilitate the sale of operational tanks. However, an individual collector may apply for a Type 03 “Collector of Curios and Relics” license if they meet all other requirements