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They are physically the same. A new lower receiver is designated "other" because it hasn't been used as either rifle or pistol. Once made a rifle it must always remain a rifle. A pistol lower receiver can be changed back and forth as a pistol or rifle.
 
The answer is time-of-purchase paperwork, (rifle/pistol/other) plus the fact that you're not allowed to have a rifle stock on any pistol unless you get a federal tax-stamp to register it as an SBR, short-barrel-rifle.
Another poster mentioned changing a pistol lower back or forth from rifle to pistol; Pistol lower/tubes are specifically not designed to hold a stock and a rifle length upper on a lower without a stock is very unwieldy. Most people figure it's better to not swap around due to potential legal issues. If you set it up as a pistol, leave it that way.
 
Calories

Once made a rifle it must always remain a rifle. A pistol lower receiver can be changed back and forth as a pistol or rifle.
Those two sentences contradict each other. What you mean to say is once a lower is TRANSFERRED as a rifle on a 4473, then you're stuck with a rifle. If you buy a stripped lower it will be transferred on the 4473 as "other," and you can go back and forth
))<>(( as many times as you want.
 

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