I may be mistaken but the last time I checked it was illegal to sell reloads. Thats why if a friend wants me to load some bullets for them I make them help with the reloading process. Am I correct about this?
Don't know about that one, Rugerfan....here in TN, there is a factory that reloads brass sent to them by ranges around the state. Maybe there's something along the lines of a licensure procedure, but they do sell reloads here.
And, from page 165 of the Federal Firearms Regulations Reference Guide:
Reloading of used shells or cartridges
is considered manufacturing for
purposes of excise tax. Sale of such
shells by the reloader is subject to the
excise tax. However, if the reloader
merely reloads shells belonging to a
customer and is paid for labor and materials,
the reloading service is not a taxable
sale, as long as the reloader
returns the identical shells provided by
the customer to that same customer. In
such instances the customer is the
manufacturer and would not be liable for
tax if the shells are manufactured for
personal use. If the customer sells reloaded
shells or uses them in a business,
e.g., shooting range, the customer
would be liable for the tax.