You are right as long as your not selling them.
I helped a friend move a safe into his house tonight and the company he bought it from also has a large gun shop. He was having a conversation with the owner of the gunshop and he was commenting to him that one of his friends was getting him interested in building semi-auto rifles from kits, the shop owner began to tell him that you could only build one to two kits per year and that one of his friends just received 7 years for evading taxes on guns he was building. He (my friend stated something about tax stamps). I asked several questions about the tax stamp issue, perhaps the guy was building rifles and reselling them or perhaps they were SBR's or maybe they were class 2 or class 3. I explained to him that as long as you were building a 922r complaint semi-auto rifle for personal use the quantity of rifles you build are not a problem. I am wondering if I am correct? I would like to know before I begin my first build, everything I have read leads me to believe that this is not a problem. Can anyone help? Thanks in advance.
You are right as long as your not selling them.
Below is a copy of an email sent out by the tax and trade bureau, the treasury office responsible for collecting firearms excise tax, in response to an inquiry about homemade rifles and the fed regulations regarding them. The gist of it is, personal use firearms are exempt from excise tax. If you were to sell a new rifle you had made and used, no tax would be due. No limit on the number of personal use firearms you can build in the regs.
Some of the questions you have posed are questions for the Bureau of Alcohol,
Tobacco, Firearms and Explosives (ATF). You will need to contact them for
answers to questions concerning the "enhancement" of your personal firearms
collection, laws and regulations pertaining to the building of homemade rifles
and future disposition of rifles you make. Their website is www.atf.gov.
I (representing the Alcohol and Tobacco Tax and Trade Bureau (TTB)) can only
address questions pertaining to your Firearms and Ammunition Excise Tax (FAET)
Therefore, the following are the answers to your excise tax questions:
* If I build such a rifle for personal use as stated above, do I owe excise tax?
If the answer is yes, what do I have to do to pay it?
The answer to this question is - No...you do not owe excise tax due to Title
27, Code of Federal Regulations, Section 53.112(b) - Personal Use - which
provides - The tax on use of a taxable article (firearms or shells and
cartridges) does not attach in cases where an individual incidentally
manufacturers, produces or imports a taxable article for his personal use or
causes a taxable article to be manufactured, produced or imported for his
* Would the firearm(s) I build be subject to excise tax in the following
1. I die and my heirs become the owners of my rifles
2. I wish to make a gift of my rifle to a family member or friend
3. I sell my rifle to an individual
The answer to this question is - If you manufacture and use the rifle(s) (for
personal use) before any of the three above "events" occur - no excise tax would
But...if you do not use the rifle(s) for personal use before any of the three
"events" occur - excise tax could be due.
If you have any further excise tax questions, please feel free to contact me.
Constance L. Owings
Supervisor, Firearms and Ammunition Excise Tax Group
Excise Tax Branch
National Revenue Center
Phone: 513-684-7228 Fax: 513-684-2252
great post. I now have a copy of that letter hanging over my bench. I know what Dad,s getting for Xmass. I think the reciver now would need to be marked as to who built it a serial # and all that if some else owns it correct?
If you are transferring it to someone else, the receiver must be marked with a serial #, the builder's name, city and state, and the caliber. Characters must be at least 1/4" tall and .030" deep.
If you are building from a flat or other 80% type receiver YOU would be the builder and have to engrave it. 100% receivers purchased through an FFL will already have this info and you need add nothing to it.
Don't forget that transfer of a "new" gun could be taxed. If you used the gun first, it would be used and tax would not be due. Test firing is not use.
Just a minor correction KKOriginally Posted by kernelkrink
its 1/16" min on the hight.
Also, "and .030" deep." should be, "and .003" deep."
And I thought the receiver markings were a recommendation rather than a rule?
There is no nonsense so errant that it cannot be made the creed of the vast majority by adequate governmental action. -- Bertrand Russell
"Never attribute to malice that which can be adequately explained by stupidity." Robert J. Hanlon
Only if you live foreverOriginally Posted by Winn R
Originally Posted by kernelkrink
Whats the difference between test firing and using?