Download a copy of the NFA manual. It specifically addresses your "scenario". They refer to it as tax fraud. Could you do it and get away with it for a while. Probably, but is it worth chancing? Especially after you spelled out your scheme on the internet
FFL $200 for 3 years $90 renewal
SOT $500 if you have under $500,000 in sales per year
Corp whatever your state charges, in FL $150 a year I believe is what I pay.
If there is a scam to skirt NFA items taxes, they have seen it. IMO the payout isn't worth the risk.
YMMV