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The Range
Rifle & Shotgun Discussion
Rijas Services AR-15
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<blockquote data-quote="Nighthawk" data-source="post: 2388081" data-attributes="member: 3906"><p>ATF views any weapon where an FFL does as little as pinning the upper to the lower as a manufacturer. That weapon now has to be entered into the FFL's manufacture book with that FFL as the manufacturer, and have the new the FFL's name, city and state engraved on the firearms. It must be no less than 1/16" in height and no less than 0.003" deep. Most of the time laser engraving does not get that deep. A 'FFL 07 (manufacturer)' can manufacture 49 firearms a year and not have to pay an excise tax, when he hits 50 he has to pay that tax on all 50 and over. Hope this clarifies questions in this matter. This information should be no mystery to FFLs, because it is in the ATF FFL book that all FFL's should have.</p></blockquote><p></p>
[QUOTE="Nighthawk, post: 2388081, member: 3906"] ATF views any weapon where an FFL does as little as pinning the upper to the lower as a manufacturer. That weapon now has to be entered into the FFL's manufacture book with that FFL as the manufacturer, and have the new the FFL's name, city and state engraved on the firearms. It must be no less than 1/16" in height and no less than 0.003" deep. Most of the time laser engraving does not get that deep. A 'FFL 07 (manufacturer)' can manufacture 49 firearms a year and not have to pay an excise tax, when he hits 50 he has to pay that tax on all 50 and over. Hope this clarifies questions in this matter. This information should be no mystery to FFLs, because it is in the ATF FFL book that all FFL's should have. [/QUOTE]
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