Quoted:
I was thinking more along the lines of manufacturing, but as jdmcomp points out, the lower is the firearm, and it's already done. These aren't 80% lowers. I suppose all I'm really doing is buying a gun, doing some work on it, and reselling it.
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Yes the lower is the firearm but when you assemble it into [b]complete[/b] firearm you have to pay the FET.
Title 18 Chapter 44 Section 922 of The US Code is as follows...
Sec. 922. Unlawful acts
-STATUTE-
(a) It shall be unlawful -
(1) for any person -
(A) except a licensed importer, licensed manufacturer, or
licensed dealer, to engage in the business of importing,
manufacturing, or dealing in firearms, or in the course of such
business to ship, transport, or receive any firearm in
interstate or foreign commerce;
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The exception for selling is:
A person may sell a firearm to an unlicensed resident of his or her state, if the buyer is not prohibited by law from receiving or possessing a firearm, or to a licensee in any state. A firearm other than a curio or relic may not be transferred interstate to a licensed collector.
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[18 U. S. C 922( a)( 3) and (5), 922( b)( 3), 27 CFR 178.29]
This from the ATF FAQ I have:
(A7) Does the GCA prohibit anyone from making a handgun, shotgun or rifle? [Back]
With certain exceptions a firearm may be made by a nonlicensee provided it is not for sale and the maker is not prohibited from possessing firearms.
However, a person is prohibited from making a semiautomatic assault weapon or assembling a nonsporting semiautomatic rifle or nonsporting shotgun from
imported parts. In addition, the making of an NFA firearm requires a tax payment and approval by ATF. An application to make a machinegun will not be
approved unless documentation is submitted showing that the firearm is being made for a federal or state agency. [18 U. S. C. 922( o), (r), (v), and 923, 27 CFR 178.39, 178.40, 178.41 and 179.105]
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Im not trying to rain on your parade. You asked what the law is and I told you.