I believe a $5.00 tax stamp is for an AOW, for a SBS it is $200.00


$5.00 if an AOW is transfered to you on a Form 4, $200.00 "making" tax stamp if you  make an AOW using a Form 1.

$200.00 tax stamp on a SBS, Form 1 or Form 4.

At least that is how I remember it.

There are a few out there although I have no pics. At one time there was a company in, I believe, Georgia, that was making "witness protection" or some such name (Wilson?)...Rem. 870's with 12in. barrels they got direct from the factory. There are some very short barreled Mossbergs floating around and some 14in. barreled Rem. 870s, but I have exactly no idea who has any or if either factory can or will sell to C3 dealers currently. As much as I love the 870, I detest dealing with Remington directly and have for over a decade.

To be considered a AOW it can not have a buttstock attached at anytime in its life or its a SBS.There was even a guy who ordered repoduction Ithicia sxs shotguns and made them into car&burgulars.Ther is a couple of companys in shotgun news.

Quoted: To be considered a AOW it can not have a buttstock attached at anytime in its life or its a SBS.There was even a guy who ordered repoduction Ithicia sxs shotguns and made them into car&burgulars.Ther is a couple of companys in shotgun news.

Last time I was at Wal-mart (and Chimos') I saw a Mossberg 500 with a pistol grip. I'm not sure if it came from the factory that way, but if it did than it's considered a AOW once a short barrel is installed.... Correct?
If the above is true, wouldn't it be a much wiser choice to just buy that Mossberg and a SB (price was about $240 for the Moss, if I remember correctly), then pay the $5 for the AOW? If you can do what I just wrote, you'd have another shotgun for that $200 tax stamp.

BTW, The Mossberg might have even came with a short barrel.... It certainly wasn't 18".

Quoted: After reading Parrandero's post I did some research to find out just how wrong I was hat Probably not worth it to me for the $200.

This isn't true.  A virgin shotgun receiver or a non-buttstocked shotgun can be Form 1'd into an AOW Smooth Bore Pistol for a $200 Making Tax.   It will transfer to a new owner for $5 thereafter.  It being a shotgun is not a disqualifier on its own. The buttstock is the disqualifier, any shotgun with a buttstock is unqualified to be an AOW, they can only be NFA'd to SBS.  There are many AOW shotguns out there and it's usually much cheaper to buy an existing AOW from a C2 than it is to make your own.  C2's can make AOWs for free, then transfer to you for $5.  You're saving at least $195 this way.