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AR15.COM
AR Sponsor
5/20/2005 2:37:25 PM EDT
If I(non FFL) build up an AR15 from a stripped receiver and sell it, is an excise tax due and why or why not?  Been looking everywhere and can't find an answer.  
5/20/2005 3:00:28 PM EDT
[#1]
As long as you aren't building them with the sole intent of selling them later (which would constitute manufacturing), no exise tax is required.
5/20/2005 4:46:51 PM EDT
[#2]
I have a couple friends who want me to build them AR's, I am going to have them buy the stripped lower then put it together it for them.  I won't be making any money so no problem.  If you are building and selling them and making a profit I think you legally need an FFL.  I have nothing official to back this up but it seems to be what I have read before around here.
AR Sponsor