Thread: AOW vs SBS
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Old October 6, 2010, 09:55 PM   #3
Bill DeShivs
Senior Member
Join Date: April 7, 2006
Posts: 7,894
If you are making the weapon from an existing shotgun, it will always be a short barreled shotgun.
AOWs have to be made on a receiver that has never had a shoulder stock.
Either way, the tax for making is $200. Transfers on AOWs are $5, SBSs $200.
Bill DeShivs, Master Cutler
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