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9/22/2017 12:11:25 AM
Posted: 2/12/2006 1:32:51 PM EDT
I am new to AR's and am looking to build my first. I was reading in the DPMS Catalog that combining a lower and an upper will result in a 21% excise tax? Does this mean if a buy a lower and an upper and assemble them, I will be charged this tax. Just a little bit confused. If anyone has a better explantion of this, that would be great.

Thanks
Chip
Link Posted: 2/12/2006 1:42:38 PM EDT

Originally Posted By esox1818:
I am new to AR's and am looking to build my first. I was reading in the DPMS Catalog that combining a lower and an upper will result in a 21% excise tax? Does this mean if a buy a lower and an upper and assemble them, I will be charged this tax. Just a little bit confused. If anyone has a better explantion of this, that would be great.

Thanks
Chip



No, you will not be charged the tax. That only applies to manufacturers building complete rifles.
Link Posted: 2/12/2006 2:02:52 PM EDT
only if it was done at the factory or manu.
Link Posted: 2/13/2006 6:33:12 AM EDT
Per ATF website, the excise tax is 11% not 21% for long guns.
Link Posted: 2/13/2006 7:54:27 AM EDT
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