Hi Folks,
    I know this is a bad first post, but I'm really not trolling.  Lets say someone wanted to blow some money putting all kinds of toys on a Glock handgun.  Say folding stock, forward grip, the sorts of things that make it an SBR.  

1)  Is this legal if you apply and pay the $200 (?) tax to manufacture an SBR?  Or since it was originally imported as a pistol, are you out of luck?

2)  If you wanted to go further, could you make modifications like adding select fire components and a home made sound suppressor while still only paying the single tax, or would an individual tax apply for each such modification?  Please ignore questions of technical feasibility regarding the select fire/suppressor modification.  I ask about a home made suppressor to avoid the issue of paying the $200 transfer tax on a purchased one.

In reality, of course, I wouln't have the skill or money to do all this stuff.  I was just wondering how many things you can lump together when you "manufacture" an SBR.

Thanks in advance for informative replies.

When you register and make an SBR, thats all you get for your tax...one SBR.  Each NFA item is seperately taxable unless covered by a more restricted category.  A machinegun is a more restricted category than a SBR.  So, to take your example of the Glock, you could register the Glock as a SBR and attach a fixed stock and a forward grip.  The stock can't be a folder - remember the 1994 AWB still applies to an SBR or SBS.  A forward grip, while prohibited on a pistol (because on a pistol, it would become an AOW) is perfectly legal on a rifle, including a SBR.

If you wanted to add a supressor, you would have to pay another $200 tax regradless if you purchased it from a C3 dealer or made it yourself.

If you wanted to add selectfire capability, you can't (legally).  That would be a new machinegun, and as of May 1986, BATF will not accept the required $200 making tax for a new transferable machinegun.  There never were any conversion devices made for the Glock prior to the 1986 cutoff date.  There are, however, a few registered conversion parts for the S&W59 handgun to convert it to full auto.  I think there's about a dozen out there registered and legal; the price is probably somewhere in the $6k-8k vicinity.  If you bought one of these you'd have to pay the $200 transfer tax for a machinegun.  However, when installed in your S&W, youy could add the stock (sidefolding even) and forward grip with no extra registrations.  A supressor on such a set-up would require another $200 tax be paid because supressors are not covered by the machinegun category as SBRs are.  

Hey Shaggy, thanks a lot for answering all my questions!  I guess the summary is that I can't weasel out of paying tax twice for SBR + suppressor, and that full auto is out of the question if the parts were made after '86.  

I am only thankful that I have a pre-(2003)ban slingshot with the surgical tubing and steel shot grandfathered in....  The new post-ban models with styrofoam shot and rubber bands are really going to suck.