I don?t know whether you had this in mind when considering building a legal post-May, post-86 FA, but here goes.
FA is a rich man?s game not only because of the cost of acquisition but also the cost of caring and feeding the toy.
It is also a rich man?s game if you go the SOT 02/07 route. You have to be in business, be rich enough to be in business and careful enough to follow all the details and regulations of SOT status. I have a friend who started one as a retirement business and is happy to make posties for eventual demonstration/sale to the military or a law enforcement agency.
When he makes his first one for commerce, there is a special tax (about $1700 per year- two years payment in advance) he?ll have to pay. Note, this is not the 11% excise tax on firearms. Like I said, it is now a rich man?s game.