Re: queston for class 3 dealers
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.