First rule in machineguns: You cannot make a machinegun in the US for civilian purposes. This was banned in May, 1986. If you want a machinegun, you must purchase one that was registered prior to that date. The cheapest machinegun you will find is the Mac-10/11 type subguns for about $3000. If you want an M16 or MP5, it will be around $15,000.
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