Short Barrel tax stamp question? For AR-15

[Sir Estaban]

Would I have to pay $200 each year or a 1 time charge for each gun?

Would I have to buy a new lower receiver or can I use my existing one?

Would I have to fill out a new form for each gun?

I know I have to get my local laws signature and fill out the BATFE form, just wanted to know.

Thanks!

ps. i live in Georgia- ty

[hogdogs]

Ask a mod to move to the NFA section under shotguns.
Brent

[Bartholomew Roberts]

Would I have to pay $200 each year or a 1 time charge for each gun?

It is a one time charge of $200 that occurs whenever the NFA weapon is transferred. So, let's say you buy it individually; but later decide you want to use an NFA Trust. You would be charged $200 to transfer it to you and then another $200 to transfer it to the trust. If you kept it as an individual and never sold it, then you would just pay the $200 tax once.

Would I have to buy a new lower receiver or can I use my existing one?

You can use your existing lower receiver.

Would I have to fill out a new form for each gun?

Not sure what you mean here. You would need to fill out a new Form 2/Form 4 for each NFA weapon you intend to manufacture (Form 2) or transfer (Form 4).

[Eghad]

I just checked out a AR-15 Upper. The route of least resistance would be to do a trust. You still have to pay the $200 tax stamp.

[Technosavant]

I'm thinking when the OP asks about the tax on "each gun," the question either refers to using the SBR upper on multiple lowers OR in reference to making multiple SBRs.

The tax is paid PER FIREARM. That is, whichever AR lower you plan to mount that SBR upper on, that is the one that will be registered as a SBR. If you move it to another lower, you must register and pay tax on THAT lower as a SBR now as well. If you plan to make multiple SBRs, you need to register and pay tax on each one.

[rjrivero]

Originally Posted by Bartholomew Roberts

Not sure what you mean here. You would need to fill out a new Form 2/Form 4 for each NFA weapon you intend to manufacture (Form 2) or transfer (Form 4).

The Form 2 is for an FFL Manufacturer to report firearms built. A Form 1 is for an individual to build a NFA Registered Firearm.

I believe Mr. Roberts means you will need a Form 1. (ATF Form 5320.1)

[Sir Estaban]

So if I have 3 AR completes, I then need to reg all 3 for a single upper that's 14"?

[rjrivero]

Originally Posted by Sir Estaban

So if I have 3 AR completes, I then need to reg all 3 for a single upper that's 14"?

No. You can have as many title 1 firearms as you want. You need to pay a tax stamp for any Short Barrel Rifle you decide to make. If you only plan on making ONE short barrel Rifle, you only need one tax stamp.

If you want to have MULTIPLE short barrel uppers for your registered short barrel rifle lower, you can also do that.

[Technosavant]

So if I have 3 AR completes, I then need to reg all 3 for a single upper that's 14"?

Only if you plan to swap that SBR upper onto all three. But I don't know why you would do that. Cheaper to get a complete lower than to pay for the other two tax stamps (and then you have a standalone firearm, not just a spare upper).

T'were I to go the SBR route with an AR, I'd set aside a lower for that purpose and use that short barreled upper ONLY with that lower. If you mount it to an unregistered lower, you've created an unregistered SBR and you would be in violation of the NFA.

I think this is what rjrivero was saying (correct me if I'm wrong); no need to register and pay tax on all the lowers to which you COULD attach that upper, just to the one that you DO.

[rjrivero]

Exactly correct, Technosavant. You only register the lower you are using to actually MAKE the SBR. Sorry if my post was unclear. It sounds like you and I are on the same page.

[Technosavant]

It sounds like you and I are on the same page.

I figured we were. I just wanted to be explicit. This can be a little confusing to folks, since while it's the LOWER that is the firearm and is registered as the SBR, it's the UPPER that actually makes it such. However, since uppers aren't firearms and aren't serial numbered, that goes to the lower itself.

It's somewhat nonsensical, but it's the most logical interpretation of the laws and regulations at work.

[Bartholomew Roberts]

Originally Posted by rjrivero

I believe Mr. Roberts means you will need a Form 1. (ATF Form 5320.1)

Thanks for correcting my mistake!

If you want to have MULTIPLE short barrel uppers for your registered short barrel rifle lower, you can also do that.

This is correct; but I would also add that this works best if you only have a single NFA-registered AR lower. If you have a normal AR lower and a registered NFA lower, and multiple SBR uppers you get into a gray area in the law.

In the past, ATF has indicated they would consider this constructive possession of an unregistered SBR since the multiple short-barrelled uppers with a single registered lower and an unregistered "normal" lower might suggest you were using the SBR uppers on the unregistered lower. This appears to be in contradiction to the Supreme Court ruling in Thompson Centerfire; but the ATF has interpreted that very narrowly in the past.

Edit: Just read rjrivero's link to ATF Ruling 2011-4 in anotehr thread and it appears the ATF is backing off their earlier statements and adopting the holding in Thompson Centerfire. Still an area that makes me a bit cautious though...