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Just want to point out that the old repeated urban myth of "5 per year" is just that, it's a bit of the nonsense that is reddit.. What the ATF actually says is:It's simple, he purchases 27 as an individual from his business and slowly find out that he doesn't like each one at 5 per year
as per https://www.atf.gov/resource-center/docs/0813-firearms-top-12-qaspdf/download
Note that there is no particular minimum number of firearms that must be sold, manufactured, or imported specified by law to be “engaged in the business.” Whether a person has been engaged in the business of dealing, manufacturing, or importing firearms, is made on a case-by-case basis. Considerations include, but are not limited to: the quantity of firearms sold, manufactured, or imported; the frequency of transactions over a period of time; the intent of the person in acquiring and disposing of firearms; and any representations made to the buyer regarding the person’s ability and willingness to obtain or transfer firearms. We recommend that you contact your local ATF office (http://www.atf.gov/field/index.html) to evaluate the facts and circumstances of your particular case.