I have several SBR's and suppressors, but I've been wanting to add an SBS to my collection.  When I came in here, I saw the AOW picture thread though.  What are the benefits of having an AOW instead of an SBS?  Is the only difference that the AOW just can't have a stock on it?  Where are you guys getting those grips?

Functionally there are no real differences other than the ability to attach a stock.
You can have a SBS in either configuration.

If you BUILD an AOW or SBS, the Form 1 stamp will be the same, $200
If you BUY an existing AOW, the Form 4 stamp is only $5, vs the $200 for a SBS.

So ultimately, if you're going to build one, go the SBS route to keep your options open.

True, forgot to include those.

I didn't know that. This thread might end up costing me some money.
If I buy a Rem factory 14" AOW can I cut it down to 12.5"?

Look at Safety Harbor also for a stubby shotgun.

Sure can, but if it's all Rem factory, you may come out ahead cutting down an 18.5" barrel and selling the factory 14" barrel for a premium.

Get both.

One additional benefit is that it adds a little variety of color to your stamp collection, as the $5 AOW transfer stamps are red.

This is most likely what will happen but I like the ability to cross state lines without "papers" as I travel frequently.

Thanks guys for the input.  So, I can't make my own AOW with a shotgun I currently own, correct?

I do like being able to travel with it.  Are there states that don't allow AOW's?

I checked out Safety Harbor Firearms.  I'm not saying they shouldn't be, but why are the prices so high?  In my mind, you take a $250 Mossberg, cut the barrel down, then add a pistol grip to it.  Are there other things they have to do to it to get it to run?

The hard part is getting virgin or PGO receivers from Mossberg/Remington etc to build them as AOW's.  At least that was the gripe Serbu had with the Super Shorty.

They not only have to cut the barrel, they also have to cut the magazine tube and fix it so that the barrel can be remounted. There are other overhead costs which have to be factored into the equation, as well, such as ITAR fees. And, then they have to add in their profit margin, which is going to be a greater dollar amount than if they just sold the $250 Mossberg as it came from Mossberg. Why? Well, they've got more invested in their gun than Dick's or Wal-Mart is going to have in an 18" Persuader, so even with the same percentage the amount is going to be higher. And because there is less competition in the AOW market than there is in the 18" barreled 12 ga. market, considering you can buy a factory 500 Persuader at any LGS or sporting goods box store in the country but there are only a couple of options when it comes to reputable AOW manufacturers.The law of supply and demand dictates that prices will be higher.

Actually, tony_k, certain AOW's (combo guns with single shot barrels) can have short barrels and a stock. There is an arcane section of the law that allows this.  Read more here...

http://www.ar15.com/forums/t_6_22/407510_so_can_you_register_a_combination_gun_as_an_AOW__even_if_it_has_or_had_a_fixed_stock_.html

Below is quoted from ATF's website (http://www.atf.gov/content/firearms/firearms-industry/guides/national-firearms-act-definitions-any-other-weapon) and I added the bold and enlarged font for the pertinent portion.

National Firearms Act Definitions

Any Other Weapon

26 U.S.C. § 5845(E)

For the purposes of the National Firearms Act, the term “Any Other Weapon” means:
•Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive;
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•A pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell;
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•Weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading; and
 
•Any such weapon which may be readily restored to fire.

Such term shall not include a pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing fixed ammunition.

I like your post...long, short or otherwise!

They do add a premium for the $195 tax stamp savings I am sure.