Originally Posted by kernelkrink
This is not correct, when you did your 4473 at the dealer you were purchasing a bare receiver, it doesnt matter if he wrote rifle or receiver in the appropriate line on the form or not , you bought a bare receiver which has never been assembled into a working firearm and as such has not had the 11% excise tax paid. Your dealer isnt in a position to legaly decide your rec is a rifle or pistol, he is transfering nothing more than a bare rec which has had no excise tax paid.
Assembling a working firearm for resale without paying this tax is tax evasion , no different than assembling and selling firearms on home made receivers without a licensce .
As mentioned in your post ATF does allow for the occasional sale of homemade firearms on an occasional basis but just because it came from a manufacturer as a serialized ffl item does not exempt you from the need to be a manufacturer to resell it and to pay the excise tax.
I see lots of guys on the various boards stating they used a nodak etc serialized rec so they can resell it when desired and I just want to point out that receivers do not have any excise tax paid and when you assemble a working firearm from it you are the manufacturer and are responsible for payment of this tax and appropriate licensing if you are assembling it for possible resale.
On a side note when the dealer fills out the 4473 with the appropriate manufacturers info he is required to treat the receiver as a pistol in regards to waiting period, multiple handgun sales etc. Even though it is not a pistol or rifle it can be used to assemble either and as such has to be handled as if it were a pistol.
In short assembling a working firearm from a serialized receveir you bought thru your ffl dealer on a 4473 cannot be resold or disposed of in a fashion any differently than one you assembled from barstock yourself in the garage as far as federal laws are concerned . Yes it may be easier to sell because it has somebody elses manufacturer info and serial number on it its still tax evasion no different than selling an entirely homemade firearm.
Be aware that if the serial # of a firearm built from a bare receiver is traced it will be determined thru the manufactures serial # that the rec left the factory as a bare receiver only and ATF/IRS could (and has) taken the stance that somebody in the supply line assembled a firearm without proper licensing to avoid paying tax , if your the unlucky person that signed the 4473 on the bare rec you might very well be the one charged, in the event your dealer wrote "rifle" when he logged the rec out to you and the manufacturer sold him a rec they will most probably be looking at him for the tax and manufacturing without a licence.
Apologies for being so long winded on the subject , its been beat to death on the ar15 boards as a quite a few folks ,and at least two former gunshop owners I know of, have learned the hardway.