What is a 07 FFL / SOT 2? Lets clear the confusion

FFL stands for Federal Firearms License and is required before a person or business can become involved in either the selling or transferring of firearms. If you purchase a rifle or handgun from a business, then that business has an FFL. If you buy from a gun store or person in another state, then they will transfer to an FFL in your area. (Note that, in many states, there is no problem with an individual selling one of his personal firearms to another individual in the same state.) There are actually several different types of FFLs that a person or business could have; but, the types that are relevant to this discussion are:

-Type 1 - This license allows the dealer to sell or transfer firearms

-Type 7 - This license allows the dealer to manufacture new firearms as well as Selling or transferring existing firearms.

Although an FFL will allow a person or business to become involved in the firearms business, it isn't enough if you want to deal with NFA weapons. NFA stands for the National Firearms Act, and covers full-auto weapons, short barrel rifles & shotguns, and suppressors. In order to get involved with selling or transferring NFA items, an existing FFL holder needs to also obtain an SOT . SOT stands for Special Occupational Tax, and is required in order to become involved in the selling or transferring of NFA items (like suppressors). (Once again, an individual can sell his personal NFA weapons to another individual in most states; but, they must complete the appropriate ATF transfer process.)

A Type 1 FFL will become a Class 3 SOT - which means they can deal or transfer either standard or NFA weapons

A Type 7 FFL will become a Class 2 SOT - which means they can manufacture, deal, or transfer either standard or NFA weapons.

An FFL/SOT can only transfer NFA items to residents of the state they are licensed in; which, in our case means: if you live outside of Pennsylvania, we will need the name of an FFL/SOT who lives in your area so we can transfer the firearm/NFA item to them. (We can help you locate one if you don't already have someone in mind.) When it comes to transferring to another FFL/SOT, only limited information is needed from the customer.

***The above informative information was derived from Silencer shop.