Does rebarreling a rifle, (and accurizing it, installing a new trigger, lapping scope rings, etc.) constitute manufacturing a firearm such that one has to have something more than an FFL? Also, does it constitute manufacturing such that one has to pay special taxes or fees just for rebarreling a rifle?

Thanks,


Jordan

Jordon:

This is becoming an issue. Many gunsmiths are getting into trouble. Many are now applying for their type 07 FFL(small arms manufacture license). It seems there are several interpretations by different BATF Offices. One thing is clear the BATF and the new FET collectors are out there.
Longshot

I have not heard anything different than the past interpretations. The changing of a barrel does not constitute manufacturing. If you built an action you would be required to be a manufacturer. The current laws, thanks to a Montana legislator and the efforts of Steven Dodd Hughes, allow you to build 50 firearms or customize 50 existing ones without having to pay any excise tax. If the action is owned by a customer, it is not part of your 50 but is theoretically subject to the tax, by the owner, if and when he sells it.

Chic,

Is that 50 per year, or 50 per lifetime?

Per year

quote:

Originally posted by Customstox:
thanks to a Montana legislator and the efforts of Steven Dodd Hughes, allow you to build 50 firearms or customize 50 existing ones without having to pay any excise tax. If the action is owned by a customer, it is not part of your 50 but is theoretically subject to the tax, by the owner, if and when he sells it.

This only allows you to build 49 without paying tax. If you build 50 then you are liable for tax on all 50 of them. Not just the 50th gun. The bill is written up by a bunch of lawyers and says 50 gun exemption. Yet only 49 are exempt. It should be called the less than 50 gun exemption.

I may be oversimplifying things, but wouldn't "installing" a differnet barrel (i.e. rebarreling)on a rifle be the same as buying multiple barrels for an Encore rifle and "installing" them on your rifle frame?

quote:

Originally posted by gunmaker:
This only allows you to build 49 without paying tax. If you build 50 then you are liable for tax on all 50 of them. Not just the 50th gun. The bill is written up by a bunch of lawyers and says 50 gun exemption. Yet only 49 are exempt. It should be called the less than 50 gun exemption.

Its simple, unless you are actually producing your own actions, then a solution would be to let the customer provide his action and let the tax burden fall on him when he sells the gun. That solves that. If on the other hand you produce the action, then charge enough to cover the tax. No big deal.

Jim, you are right. Thanks for the correction on the number.

I do my own barrels and have been asked to do the same for friends. I have been advised that doing so leaves you open to the liability of that barrel, and it is very inadvisable without the proper insurance, which is VERY expensive.