Here's a "poser" for you guys on the commercial end of this business...

The FFL dealer through whom my MRC 1999 actions are being papered says he can't deliver just the actions to me without paying excise tax on them. He says they have to be complete rifles otherwise he will be liable for the excise tax

I understood the law to say that there would be an excise tax payable by him only if he delivered them to me as COMPLETED rifles...where he had, in effect, become a manufacturer by completing the assembly of fully functional rifles.

I also understood the law to say that if I completed them myself, for myself, and NOT for re-sale, there is no excise tax due to the government from anyone.

My dealer claims just the opposite. Is either of us correct? (We're talking U.S. law here, as I reside in Oregon.)

Thanks for your help...

AC

I hope it is obvious to you guys I am talking about MRC-1999 actions not M-1000 actions...
sometimes hit the wrong numerals typing here in the dark...

AC

I have had this conversation with a dealer too.

According the fellow I spoke with, you are correct and your dealer is wrong--delivery of the action does not require payment of the excise tax, but delivery of a completed rifle does.

Your dealer is wrong.

Alberta Canuck,
You are right. If there was excise tax required on the sale of the action alone, then MRC would be collecting it and sending it in. If your dealer bought the action and then completed the work for you as ordered then there would be a tax required. If you supplied the action and he did the work then there is no tax as you were the owner of the action to prior to the work.