A Class 3 SOT dealer is a dealer of NFA firearms Nope. They are not. They are just a Type 01 FFL who has paid the Class 3 SOT. They are still a Type 01 FFL just they are allowed to sell NFA Title II items including suppressors.
A Class 2 SOT manufacturer is a manufacturer of NFA firearms Nope. They are not. They are just a Type 07 FFL who has paid the Class 2 SOT. They are still a Type 07 or 10 FFL just they are allowed to make and sell NFA Title II items and Title I items. Includes suppressors
A Class 1 SOT importer is an importer of NFA firearms Again, the importer still is their original FFL Type. Just allows them to sell and import the NFA Title II items.
Type 1 FFL is a Title 1 dealer or gunsmith
Type 2 FFL is a Title 1 dealer doing business as a pawnbroker
Type 3 FFL is a licensed collector of Curio & Relic (C&R) firearms
Type 6 FFL is a licensed maker of ammunition and reloading components other than Armor Piercing ammunition
Type 7 FFL is a Title 1 manufacturer of firearms, ammunition and ammunition components other than NFA, Destructive Devices and Armor Piercing ammunition
Type 8 FFL is an importer of Title 1 firearms and ammunition
Type 9 FFL is a dealer in Title 1 firearms including NFA destructive devices, but no other NFA
Type 10 FFL is a manufacturer of Title 1 firearms, ammunition and ammunition components, including NFA Destructive Devices but no other NFA, and not including Armor Piercing ammunition
Type 11 FFL is an importer of Title 1 firearms, ammunition and NFA Destructive Devices, but no other NFA
To get a Class 3 SOT status, you need a dealer or manufacturer FFL which includes Type 1, 2, 7, 8, 9, 10 or 11 - and pay a yearly $500 tax due every July 1st. Nope. Class 3 SOT is not for Type 07 FFLs. They and Type 10 are covered by Class 2 SOT. Class 3 SOT is not for Type 08, 11 either.
To get a Class 2 SOT status, you need a manufacturer FFL, which includes Type 7, 10 - and pay a yearly $1000 or $500 (reduced rate for small manufacturers) tax due every July 1st.
To get a Class 1 SOT status, you need an importer FFL, which includes Type 8, 11- and pay a yearly $1000 or $500 (reduced rate for small importers) tax due every July 1st.