I was at a local gun shop a while back and they had a pistol grip Mossberg on the wall, appeared to the same as a shockwave but with the old cruiser grip, so it would've been under 26". They had a sign hanging on it saying it was a $200 tax on it. I questioned the guy as to why it wasn't a $5 AOW. He kinda acted like he didn't understand what an AOW was or that anything was $5. I assume it was a new gun. At what point is a newly manufactured gun registered with ATF? If Mossberg made a gun like this and it never had a stock, why would it have to transfer as a SBS?

Could be a SBS someone threw a grip on. Or it could have come with both in the box like some of their regular shotguns. If it was built as a shotgun it can’t be a AOW.

Manufacturer designates it when they build it.

[popcorn.gif]

I don't know anything about class 3 stuff. I thought it didn't get registered untill an end user bought it. I didn't know Mossberg registers it when they make it.
And I may be completely wrong about it being a newly made gun that never had a stock. The seller seemed confused and really couldn't even answer any questions.

Unfortunately lots of dealers don’t know as much as we’d like. I blame that mainly on the gun laws being so silly especially the NFA laws.

If I remember right the manufacturer can make it then submit the paperwork within a certain amount of time like 24hrs but am not sure. It is registered when it is made.

The item can then transfer between the manufacturer,distributor, and dealer for free on a form 3.

When someone wants it they buy it and have their dealer transfer it to them with a form 4.

Or a person can skip all that and build their own where legal. In the case of AOW and SBS builds it is a $200 dollar tax to make for a individual. Once built the AOW transfers for $5 and the SBS for $200.

You just made me decide to go back n buy a old combo gun to form 1...
I want a red stamp too

Form 1 isn't red, it would have to already be made and transfer on a form 4 to get the red ($5) stamp

Yep, manufacturing an AOW still costs you $200.

I have 13 stamps so far for various Form1's and Form4's and one $5 AOW stamp however I heard at one point there was such thing as a $1 NFA Stamp.  Trying to find out what that was for and if I can buy something that would get me the elusive $1 stamp.

Form 2 Notice of Manufacture

Mossberg manufactures it and reports the manufacture of it on a Form 2 (Notice of Manufacture). After that it can be transferred to another qualified FFL holder on a Form 3 or to a non-licensee on a Form 4 (I'm pretty sure this would never happen in this case as I am not aware of Mossberg selling direct to the public). ETA: It can transfer by other means, but that would be to LE or Military agencies and it is irrelevant here.

"Class 3" is a Special Occupational Tax that a Type 01 FFL (Dealer) pays to deal in Title II (NFA regulated) items. When dealers say "Class 3 Weapons", they do not know what they are talking about, they are promoting ignorance, and they are pushing a misnomer further. I have a Type 07 FFL (Manufacturer) with a Class 02 Special Occupation Tax (allows me to manufacture and deal in Title II) and how ignorant would I look if I manufactured items and called them 'Class 2 Weapons'? Pretty stupid, right?

Title I firearms are non-NFA regulated firearms and fall under the purview of the Gun Control Act.
Pistols, revolvers, rifles, shotguns, and serialized receivers or frames.

Title II items (I'm do not say 'firearms' because silencers are not firearms) fall under the purview of the National Firearms Act.
MG, SBS, SBR, AOW, silencers, and destructive devices. There are other Title II firearms/weapons, but they are irrelevant to this discussion.

You now know a little more about 'Class 3' Special Occupational Tax and Title II (firearms, weapons, etc). Compared to many, apparently even some FFL holders you are now an expert.