If I were to purchase a SBR that had a suppresser or silencer etc would I have to pay two tax stamps or one? What if it was integrally suppressed? If thats tha right word....
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One thing to consider - If you have an integral suppressor on a barrel which results in a total length of 16 inches or more (both free barrel and suppressor combined) then that would not require registration as an SBR on a rifle. If you have a similar integrally suppressed barrel (total 16 inches or longer) on a handgun - I would contact the BATFE to ensure that attaching a buttstock would be legal or not.
In the past - before the Thompson case - the BATF always required you to register he pistol as a rifle when attaching a longer barrel and buttstock to a pistol. After the Thompson case they have allowed conversion back and forth (examples : Thompson Contender or AR handgun-to-rifle conversions) as long as the buttstock is removed before the shorter barrel is attached. The outcome of this case is what allowed production of the Glock, Hi-Point, and 1911 carbine conversions which were never available before.
I believe you could legally attach a buttstock to a handgun AFTER attaching a barrel/suppressor combintation which is 16+ inches in length but I am only saying this from what I have seen and read about. I wouldn't do it without a letter from the BATFE in hand, approving the exact conversion I intend to make.
I suppose you may not have been around firearms building as long as I have so for your information
- here is a link showing a letter from the BATFE dated Oct 13, 2009 :
. ATF opinion letter on stripped lowers for pistol builds and rubber cane tips on the extension/tube - AR15.COM .
They clearly state that the legal issue is the assembly of a "weapon made from a rifle" - which could be an SBR, an AOW, or some other firearm (ie: no buttstock but overall length over 26" - therefore neither handgun nor AOW). This issue went away with the Thompson ruling. Before that people were advised to, when filling out the old 4473 form, to check the "handgun" box when purchasing an AR lower which they intended to build into a handgun.
Also, in my reply above I am refering to an "integral suppressor" which I clearly state needs to be a total length of 16 inches or more. Integral means it is either permanently attached or built onto the forward part of the barrel which is at least 16 inches long.