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AR15.COM
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2/20/2004 8:16:58 AM EDT
does anyone know if it is illegal to sell an AR-15 if you first bought the lower as a complete item, and then installed an upper on it? i have heard that the mandatory tax stamp has already been paid, so that it is not illegal to do so.
2/20/2004 10:16:53 AM EDT
[#1]
As I understand it, if the lower was purchased 100% finished from a dealer, then the manufacturer has already paid any taxes required on it and you can sell it just like any other gun, complete or not.
2/20/2004 12:15:37 PM EDT
[#2]
thank you for the input! does anyone else have information partaining to these complete lowers?
2/20/2004 4:12:51 PM EDT
[#3]
Manufacturer's excise tax has only been paid on COMPLETE firearms, not complete lowers.

It is not illegal to build for personal use from a stripped or complete lower and an upper or parts kit.  It's also not illegal to sell that rifle later, provided you didn't originally assemble it just to get around the excise tax and resell it.
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