6. GUNSMITH ACTIVITIES
Gunsmithing Definition 478.11- Engaged in the bussiness (d), Federal Firearms Regulations Reference Guide 2014 Page 36
(d) Gunsmith. A person who devotes time, attention, and labor to engaging in such activity as a regular course of trade or business with the principal objective of livelihood and profit, but such a term shall not include a person who makes occasional repairs of firearms or who occasionally fits special barrels, stocks, or trigger mechanisms to firearms;
Gunsmith Recordkeeping, 478.124(a) & .125(e), ATF Ruling 77-1, Federal Firearms Regulations Reference Guide 2014 Page 63,66 & 124-125
§ 478.124(a) Firearms transactionrecord. Pg 63
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