The NFA is predicated on the Interstate Commerce Clause. And the .gov will not accept the tax any damn way.
Case law is clear, the gov cannot tax something merely to regulate it, it must be for the purposes of raising revenue. Once the gov refuses to accept the revenue, they've recused themselves of any authority of said item, unless and until it passes over a state line. See Farmer and Rock Island Armory...
Feeling adventurous? Fill out an F1, send it with a check, dare them to cash it, the day they do or return it, frame it, copy the refusal letter, put them at your atty's office and carry the originals. Then build that Sten, like you've always wanted ("just like Bob's!), buy the ticket, take the ride.
And let your concience, God, and Faith in the System be your guide.
The ATF has reportedly said that they don't "recognize this decision". A stark admission of an agency which views itself as an authority above the Court which is it supposed to answer to.
D.
AZEX