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Old March 22, 2011, 08:28 PM   #10
David Hineline
Senior Member
Join Date: December 23, 1999
Location: South Sioux City, Nebraska
Posts: 704
At the federal level you can make a smooth bore handgun on a BATFE form 1 for a $200 making tax or you can buy one for a $5 transfer tax.

There is no law against selling or transferring a firearm you made yourself as long as your intent was not to make it for re-sale. If you later get tired of owning a firearm you made for your self you may sell it like any other firearm.
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