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3/20/2017 5:03:23 PM
Posted: 3/13/2001 10:04:21 AM EDT
I apologize for bringing up an old topic, but I'd like to know if I build an AR15 with an 80% lower casting what are the things I need to do to make it legal in Missouri. Specifically are there forms or registrations to fill? Can I use preban parts or pistol parts, especially if it dosen't need registration? I don't want to break the law, I'm just curious if there are "advantages" to building with an 80% casting. All replies appreciated.
Link Posted: 3/13/2001 8:42:56 PM EDT
THE 80% AR15 "CASTINGS I SELL CAN BE ONLY MADE INTO A "POST-BAN" TYPE AR15 RIFLE. YOU MAY DESINATE IT A RILFE OR PISTOL LOWER, (BECAUSE YOUR THE MFG) BUT IF YOU MAKE IT INTO A PISTIOL IT MUST BE WITH IN THE BATF REGS FOR A SEMI-AUTO PISTOL, OR YOU CAN MAKE IT A PUMP PISTOL WITH EVIL FEATURES , YOU CAN DO A FROM #1 AND MAKE A SBR AND PAY A 200.00 TAX BUT YOU MUST GET PROPER APPROVAL FROM THE BATF BEFORE YOU MAKE IT I HOPE THIS IS ACCURATE AND IF ANY ONE ELSE CAN HELP OUT HERE THEN BY ALL MEANS POST! WILLAIM REMEMBER (POST-BAN ONLY) AND YOU DO NOT HAVE TO REGISTER IT OR SER# IT
Link Posted: 3/16/2001 6:57:22 PM EDT
Are the 1911's made from 80% castings legal? Do they have to be registered? How much milling/filing/drilling is involved in the 1911 frames? Thanks. [sleep]
Link Posted: 3/16/2001 10:35:50 PM EDT
And don't forget that the 11% excise tax is due on sale or first use of the rifle assembled from the receiver, whichever occurs first. You, as the manufacturer, pay the tax.
Link Posted: 3/17/2001 8:05:12 AM EDT
Dave G, 1. Who do I pay the excise tax to? Do I get a form from IRS? from ATF? 2. 11% of what? Cost of the unfinished AR15 stripped lower or 1911 frame? Cost of all the parts? Cost of any professional gunsmithing? Estimated resale value? Thanks. [sleep]
Link Posted: 3/17/2001 9:44:08 AM EDT
Only licensed mfg pay the excise tax - persons who build firearms for their personal use, with no intent to resell do not incur the excise tax. Similar to the way home brewers don't have to pay excise tax on their homemade beer. If you're making more than some number per year, or making with the intent to sell your end product, you MUST have a type 07 FFL (mfg) to be legal, and if you've got one, you'll know where to send your excise tax. The 11% (long guns) or 10% (handguns) is based on the first sale price when the gun leaves the mfg.
Link Posted: 3/17/2001 4:15:56 PM EDT
[url]http://www.atf.treas.gov/firearms/faq/faqfatax.htm#tax4[/url]
Link Posted: 3/17/2001 5:28:17 PM EDT
Circuits, What source(s) do you base your statements on?
Link Posted: 3/17/2001 6:05:46 PM EDT
Circuits, I believe you are correct! Look at: [url]http://www.atf.treas.gov/regulations/27cfr53.htm[/url] Sec. 53.112(b) states: Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentially manufacturers, produces, or imports a taxable article for his personal use or causes a taxable article to be manufactured, produced, or imported for his personal use. [beer]
Link Posted: 3/21/2001 11:07:41 PM EDT
WHAT CIRCUITS SAID IS TRUE TO MY KNOWLDGE TOO! WILLAIM
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