A "sot" can refer to two different things:
- In the context of firearms, an SOT (Special Occupational Taxpayer) is a Federal Firearms Licensee who pays a special annual tax in order to deal with a special class of firearms. There are three SOT classes, which must be paired with an FFL (Federal Firearms License). They are as follows:
- 01 SOT: an importer of NFA (National Firearms Act) devices. This must be paired with an 08 or 11 FFL.
- 02 SOT: a manufacturer of NFA devices. This must be paired with an 07 FFL.
- 03 SOT: a dealer of NFA devices. This must be paired with an 01, 02, 07, 08, 09, 10, or 11 FFL.
- A "sot" can also refer to someone who frequently drinks too much alcohol. It is a somewhat old-fashioned word for a heavy drinker, also known as a lush or a wino. Its also considered insulting and derogatory.
