On another thread posted in the build-it section this guy posted this:


YOU BUY A STRIPPED RECEIVER ( A SER# LOWER) THIS IS CONSIDERED A FIREARM BY THE BATF, YOU WILL NEED TO DO A YELLOW SHEET TO AQUIR IT THORUGH A FFL DEALER,]

WHILE FILLING OUT THE YELLOW SHEET( REGISTERING IT) YOU MAY LIST IT AS A PISTOL IT MUST BE BUILT INTO A PISTOL ( IF YOU REGISTER IT AS A RIFLE IT IS A RIFLE,.

YOU DO NOT HAVE TO PAY A 11% EXSIZE TAX
THIS TAX IS ONLY PAYED BY LICENED CLASS 02/07 FFL SOT TYPE HOLDERS THIS TAX IS ONLY REGULATED ON A BUILT GUN FROM A LIC MFG THET PUTS HIS NAME AND SER# ON IT UNDER BATF GUIDE LINES,THIS IS THE WHOLE PURPOSE OF THE TAX ON NEW GUNS

SBR/SBS( DO A LETTER TO THE BATF GET APPROVED THEN PAY THE 200 TAX THEN BUILD A SHORT BARRELED REGISTERD FULLY TRANSFERABLE SBR, OR SBS

HOPE THIS HELPS

WILLIAM
WWW.TANNERYSHOP.COM


The whole declaring it a pistol or rifle thing sounds like crapola to me.  Anyone have the correct answer?

He's correct - a stripped, never-before-assembled receiver is neither a rifle or a pistol or shotgun in the eyes of the ATF.  That determination is made when it's first assembled.

If the receiver is assembled with a buttstock, it's a rifle.

If a stripped, never-before-assembled receiver is built into a pistol configuration (defined by ATF as no buttstock, and ONE grip at an angle to the bore), then it's a pistol, unless it's a smoothbore, in which case it basically becomes a shotgun.

The hard part with making a pistol from an AR-15 receiver these days is that is has to abide by the 'assault weapons' ban - which means that it has to be under 50oz, have no shroud or handguard, no threaded muzzle, etc - in order to retain the detachable magazine, because that magazine mounts outside the pistol grip.

It's VERY hard to make an AR pistol come in under 50oz.