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What does a SBR TAX STAMP COST? Whether youre making or buying an SBR, you have to pay a $200 tax to get the gun. This stamp is part of the registration of the gun. If youre building the gun yourself (say, by putting a pistol upper on an AR-15 style rifle) then you can file an ATF Form 1.
The tax is $200 for the transfer of any firearm except a firearm classified as an any other weapon which is $5. An unserviceable firearm may be transferred as a curio or ornament without payment of the transfer tax.
0:08 1:35 Consequences then if you are unsure about tax stamp requirements for a specific item.MoreConsequences then if you are unsure about tax stamp requirements for a specific item.
Yes, if your braced weapon meets the new criteria to be considered an SBR it will require a tax stamp to remain in that configuration. The new ruling does state that during the forbearance period, the ATF will waive the cost of an NFA tax stamp for those who choose to register their firearm as a short-barreled rifle.
On December 23, 2021, the Bureau of Alcohol, Tobacco, Firearms and Explosives updated their online electronic submission portal for eForms to support Forms 1, 2, 3, 4, 5, 6, and 9.

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Whether youre making or buying an SBR, you have to pay a $200 tax to get the gun. This stamp is part of the registration of the gun. If youre building the gun yourself (say, by putting a pistol upper on an AR-15 style rifle) then you can file an ATF Form 1. Now, an ATF Form 1 lets you build the gun at home.
ATF Form 1 is an Application to Make and Register a Firearm. It is used whenever a person without a Federal Firearms License (FFL) wants to make an NFA Firearm such as a silencer (suppressor), short barreled rifle (SBR), short barreled shotgun (SBS), or an Any Other Weapon (AOW).
To purchase a suppressor, you will need to find an authorized dealer in your area. Once you find the suppressor you want, the Dealer will assist you in filling out a Form 4. This is the form you will send into ATF along with the following: ATF FORM 4 (DUPLICATE)

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