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Is the TAX STAMP for a AR pistol for the SBR, or the Buttstock, or both?

Discussion in 'General Firearm Discussion' started by paulvucom, Dec 3, 2013.

  1. paulvucom

    paulvucom Portland, OR New Member

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    A friend and I were looking to build a Pistol AR and got in the discussion on what is taxed. Then we got each other confused. Can someone clarify??

  2. chase

    chase Wilsonville, OR Active Member

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    You are talking about a form 1 to build a sbr from a pistol. Once you engrave the lower reciever and get your stamp then you can put a butstock on it. Sbr is shorter then a 16". The lower reciever is taxed with the $200 stamp. Then you can make it whatever size you want with or without a buttstock. Just make sure you can put it back to original configuartion that your form 1 says for caliber and length. Any other questions?
  3. Ben Beckerich

    Ben Beckerich NW Oregon Bronze Supporter Bronze Supporter

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    You build a pistol on a previously un-built lower receiver and submit your ATF tax form 1 to register the lower receiver as an SBR. Then, like 6-8 months later, you get permission to put the stock on. Oversimplificated version, that is.
  4. Darknight

    Darknight Salem Active Member

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    To answer your question, an AR-15 pistol deos not need a tax stamp. When and if you build an AR-15 pistol, you will use a receiver extension (buffer tube) made for an Ar-15 pistol. Unlike a milspec or commercial buffer tube for an AR-15, the pistol buffer tubes will not accept a stock. If you decide at some point that you want to add a stock, then you can get a tax stamp for an (SBR) short barrel rifle and change out the buffer tube for either a commercial or milspec.

    I have shot an AR-15 pistol in .223 ans .22lr. I did not like the .223, however the .22lr with a silencer was a blast.
  5. TwinStick

    TwinStick In the wind Active Member

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    I tend to agree that the AR pistols just aren't for me.

    You don't need a stamp for an AR pistol unless you change it to an SBR or if you want a suppressor as stated above.

    Have fun!