AR Sponsor
Posted: 2/20/2004 8:16:58 AM EDT
| does anyone know if it is illegal to sell an AR-15 if you first bought the lower as a complete item, and then installed an upper on it? i have heard that the mandatory tax stamp has already been paid, so that it is not illegal to do so. |
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Manufacturer's excise tax has only been paid on COMPLETE firearms, not complete lowers. It is not illegal to build for personal use from a stripped or complete lower and an upper or parts kit. It's also not illegal to sell that rifle later, provided you didn't originally assemble it just to get around the excise tax and resell it. |
AR Sponsor