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Posted: 3/30/2016 11:48:08 PM EDT
If you assemble stripped lowers into complete lowers do those count towards the 50 gun limit for the exemption of FET?

Example 1:
Buy 10 Anderson stripped lower, 10 LPKs and 10 buffer assemblies and put them all together.

Example 2:
You have company XYZ manufacture 50 stripped lowers for you in a variance. Recieve the lowers and assemble to complete lowers.

My thinking is they don't apply towards the FET as its not a complete firearm.

Link Posted: 3/30/2016 11:54:31 PM EDT
[#1]
Quoted:
If you assemble stripped lowers into complete lowers do those count towards the 50 gun limit for the exemption of FET?

Example 1:
Buy 10 Anderson stripped lower, 10 LPKs and 10 buffer assemblies and put them all together.

Example 2:
You have company XYZ manufacture 50 stripped lowers for you in a variance. Recieve the lowers and assemble to complete lowers.

My thinking is they don't apply towards the FET as its not a complete firearm.

View Quote

They are not complete firearms, so are not themselves taxable, and don't count towards the 50/yr limit.
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