I'm ready to have my first sbr. I was getting ready to purchase a lower receiver when I came across another lower that is labeled as a sbr already but is $150 more.

My intent was to purchase a lower, ship it to ffl, get there and tell ffl I want this to be a sbr lower. Then they would do whatever paperwork, fingerprints, photo etc etc. then it gets approved whenever and I go pick it up and it's my dedicated sbr lower.

If I buy the other lower that is a registered as an sbr, do I not have to pay a tax stamp or something? What am I missing here.

I apologize, I realize I didn't explain this well but hopefully my confusion is clear.

A lower transfers as an other, you take it home and do a form 1 when it comes back approved, engrave and build away.


If you bought a already papered receiver when not in configuration it would transfer as a regular lower...but due to it being on the registry it would require a form 4 between parties....IIRC twice, once to the dealer an then another form 4 to you.


Just buy a stripped or already assembled lower and do a form 1, save yourself a hassle.

Ok good info, thanks.

Is there any reason for an already registered sbr lower to cost more than an "other" lower?

No...especially with form 1 times being so fast, unless it is some super unique lower.


Just buy a lower you like and E-File your form 1 from your house.

Get lower.
Build as a pistol.
Function test to make sure it works.
Form 1 it.
Engrave, slap stock on, enjoy new SBR.

This Is The Way

Usually it's only desirable if the lower is somehow unique or valuable, because if you buy a factory SBR, you won't have to add your own maker's engravings like you do when you do a Form 1 on a regular lower.  

Is it a Colt factory SBR lower?  Those have been popping up with the value being that it's Colt for the serious cloners, etc.

If you buy an SBR you don't have to engrave it with your info like you do when you make your own. Problem with the SBR Lowers is that they aren't really SBR's and aren't supposed to transfer as such. It still happens but it's not kosher and I'd avoid it.

It is a colt factory srb lower.

Two tax stamps ONLY if going from out of state individual to in state individual.

If the registered lower is in an NFA dealer's inventory, they only have to Form-3 it (free) to another NFA dealer in the buyer's state.

Also, if both individuals are in-state, and there are no weird restrictions on private sales in that state, it can be F4'd directly from selling individual to buying individual.

Just being a Colt might be the reason for the extra cost.

I thought that was the case but I didn't want to stick my neck out that far......So In state NFA can be individual to individual, just needs the F4.

Yep. There's one in my safe right now that came F-F from another state resident. It feels a little weird giving some random Joe somewhere between $400-$25k for an NFA item, then watch him take it back home as you wait for the F4 to process.

The three basic rules:
- An individual can only receive from an in-state dealer, or other in-state individual.
- Any transfer that involves an individual (individual->dealer or dealer->individual) will cost $200 on an F4.
- Transfers of inventory between dealers are tax free on an F3.

It's the ATF, so there's a lot of space for that to get muddy and complicated, but the basic framework is fairly simple.

I did it this way but i cheated.

I took advantage of the ATFE pistol brace amnesty instead.