AR Sponsor
Posted: 7/15/2016 12:03:16 AM EDT
| As I read it, in order to get a vertical handle installed on the fore end of my AR pistol it becomes an NFA weapon requiring registration AND $200 tax, BUT if I take the pistol to an NFA gun builder they can install the foregrip do the paperwork and I can pay the AOW $5.00 tax? |
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Not quite. The $5 AOW tax is to TRANSFER an AOW. So if the AOW is already made and registered, transferring it to another person costs $5 However, Making a new AOW, which is what would happen if you install a VFG on an AR pistol, still costs $200. So in essence, the FFL with a manufacturer's license would have to "make" the AOW and pay $200 to do so. If they were super nice and ate that cost and transferred it to you for the simple $5, that would be quite the act of kindness. Plus with two ATF approvals to wait on, you wouldn't have your AOW back for over a year easy. Do note however, if your AR pistol has an over-all length greater than 26 inches measured from the extreme ends of the weapon (end of receiver extension to the end of the muzzle threads, non-permanent muzzle devices don't count) you may attach a VFG yourself and the weapon is re-classified as a title 1 "firearm" and is not governed by the National Firearms Act, it would be just as legal to own as any other rifle, pistol, etc. |
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Quoted:
Not quite. The $5 AOW tax is to TRANSFER an AOW. So if the AOW is already made and registered, transferring it to another person costs $5 However, Making a new AOW, which is what would happen if you install a VFG on an AR pistol, still costs $200. So in essence, the FFL with a manufacturer's license would have to "make" the AOW and pay $200 to do so. If they were super nice and ate that cost and transferred it to you for the simple $5, that would be quite the act of kindness. Plus with two ATF approvals to wait on, you wouldn't have your AOW back for over a year easy. Do note however, if your AR pistol has an over-all length greater than 26 inches measured from the extreme ends of the weapon (end of receiver extension to the end of the muzzle threads, non-permanent muzzle devices don't count) you may attach a VFG yourself and the weapon is re-classified as a title 1 "firearm" and is not governed by the National Firearms Act, it would be just as legal to own as any other rifle, pistol, etc. If it is a class 2 SOT who installs the vertical grip (thus manufactures the AOW) the SOT does not pay the $200 tax. Class 2 SOTs do not pay a $200 tax on each NFA item they manufacture. So in this case you would only pay the $5 transfer tax on a form 4. See this ATF letter. A FFL without a SOT cannot manufacturer or transfer NFA items. |
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A type 01 FFL holder with a 03 SOT could make the AOW on a form 1 for $200, then transfer it to the customer on the Form 4 for $5. Simply attaching a VFG to an existing complete firearm wold fall within the realm of "gunsmithing" rather than "manufacturing", and viable for a type 01, but of course they cannot do it tax free like a type 07 on a form 2. This would be the more likely approach for a one time deal like this, since the Type 01/03 SOT is the more common combo you'd find for a gun shop that deals in NFA items. |
I agree, but I cannot see why anyone would pay the extra money to have a Class 3 SOT add a vertical grip who has to do it on a form 1 with a $200 stamp followed by a $5 form 4 transfer stamp. Not to mention the fee the dealer will charge for the transfer will be between $40-$100, making the cost somewhere between $245 to $305. There are Class 2 SOTs who will do it, but they are still going to charge for the 15 seconds to attach the grip plus a fee (typically $40-$100) to do the transfer. I would say it is easier to just submit a form 1 and pay the $200 stamp to build an SBR rather than mess with an AOW for an AR pistol. Or as mentioned, make sure oal is 26 inches and this is not an issue .
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