AOW question - Page 2
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Thread: AOW question

  1. #11
    Gunco Good ole boy kernelkrink's Avatar
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    Jun 2004
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    Exactly, the SOT (Special Occupational Tax) is paid by the NFA manufacturer instead of individual taxes on each item produced. IIRC, the fee is $500 a year unless you have a lot of business volume, then it jumps up to $1000 per year. An individual would submit his paperwork for an AOW build on a form 1 (Tax Paid application to make an NFA firearm) while a dealer would report his build on a Form 2. (Tax Exmept report of NFA fireams made)

  2. #12
    Gunsmith Fritz's Avatar
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    Oct 2006
    Salem, Oregon
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    Okay here is one for you...

    Say I go ahead and become an SOT, and under my manufacturer's license, convert some of my personal weapons to SBRs AOWs etc. At the point at which I decide to no longer want to continue my SOT status, do I need to do form 4 on each weapon converted to an NFA item?

  3. #13
    Gunco Regular Rich's Avatar
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    May 2005
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    +1 on what PJM204 said. I just ordered one yesterday. If you want a real short one that handles well, just buy a Serbu. I bought a Cobray AOW with a 12" barrel and it is just too long for what it is. The other option is to cut the barrel off where you want it and put on a folding stock, AFTER you pay the $200 to manufacture it yourself. JMHO

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