Quoted: Ok. So when you say "save a few bucks", how much are we actually talking about here? I see Panzer's example, but what if I want to put together a rifle from one manufacturer (bushmaster or RRA for example), or put a lower from one and an upper from the other together? From what I've been able to find it doesn't seem like you are saving enough money to make a difference. Panzer, what made you go with J&T? I looked at there web site and their products are surprisingly inexpensive. Anyone know why? Kightone, 11% on top of sales tax??? Seriously?
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Yes a complete firearms receives an additional tax. I believe this tax goes to the Man (ATF), which is reason enough not to give it to him. Just kidding. But it is crappy that it gets an extra tax.
A rock River lower might save you as much as $50 or $60 compared to a Bushmaster lower if you shop around. A lower from DPMS or Olympic might save you an additional few dollars. An upper will cost about the same from any f the larger manufacturers, although if you shop around you can save a lot. Bushmaster uppers will cost more because they use a higher grade steel in the barrel and chrome lining comes standard. The money you save isn't all that much, but that money can go toward ammunition or accessories.
J&T is inexpensive because their barrels are not chrome lined. Their barrel steel will also be the same that all the other companies (except Bushmaster) uses. Bushmaster uses a highr grade steel because it is milspec. Honestly, you won't know the difference. Some people just like the slightly stronger material because it is milspec.
The point is if you can save some money and get the same rifle, why not? If you really want the warranty and instruction manual, the free sling and the free guncase, then go for the complete rifle. Just keep in mind that the instruction manuals are basically the same and are available for free on this site. The sling and gun case they give you are worth less than $20. I don't foresee many problem you can't fix yourself if you know the AR. Hell, if you have a problem with anything, the manufacturer will repair it for free if it is their screw up. Once again, it's your choice.
My first AR was a complete because I didn't know all there is to know about the AR (not that I know all that much now, just more than I did) an i had not found this site yet.