First you must be a Class III manufacturer to register/make class III weapons. That would make it legal for your business to posses it. You could keep it in your business name as long as you keep your FFL and SOT. saves you the $200 bucks on a form 4. If your doing to save money your better off to pay to have someone do it. Most class III guys should do it for $50-$100 range, then you'll only be out $300 or so. Reg and tax stamp. as a posed to $200 for your FFL and $500 a year for your SOT. PM if you have any questions. Im a FFl SOT dealer.
I know that an individual can use a form 1 to make and register a SBR and pay the $200 tax. I have done this 2 times with AK krinkov kits. Im just curious if you could somehow do this tax free with a class 3 dealers license (not manufacturers license)
Generaly a 07 FFL SOT manufacture can register (manufacture) a SBR without paying the $200.00 tax. A 01 class 3 Dealer FFL SOT can only transfer NFA items tax free between other FFL SOT holders. You can do a form 1 on a AR-15 lower yourself pay the $200.00 just list the calibers on the form (22lr, 5.56mm, 9mm, 300 AAC Blackout) ect. I do not think ATF allows the statement multi caliber in block C on a form 1. The last one I did a few years ago the examiner wanted the caliber listed out. On the AR-15 lowers all of them are considered Multi caliber regardless of what the receiver is marked. The receiver is just that a receiver until it has an upper on it, the upper is what makes the gun a SBR. The upper also makes the gun a 5.56mm 22lr or a 9mm ect.