$200 Tax Stamp Fee  

Q: If I currently own a silencer when I transfer it to the gun trust will I have to pay the $200 tax stamp again?

A: Yes, once you transfer it to the trust, it is considered a new owner, so the ATF requires the $200 tax stamp again.  If you put the item into a trust, at the time of your death, if you pass the items to an heir, they will not need to pay the $200.  If you do not put it into trust, at the time of your death, in order to take possession of the item, your heir would have to pay the tax stamp.