Gun Laws & Taxes Pertaining to Rifle Barrels
We are asked if barrels can be sent directly to individuals or
if they must be sent to a Federal Firearms Licensee. Rifle
barrels can be purchased by individuals and sent directly to the
buyer. There are no federal laws that prevent this. Rifle
barrels are no different than other gun components such as scopes
or stocks. The only restricted part of a firearm is the receiver.
Further, if you already own a receiver you can send it
directly to a gunsmith in any state to have it rebarreled.
And the gunsmith can return it directly to you without going through
an FFL. The BATF considers this as a 'repair'. Sometimes a carrier,
such as UPS, will insist that a firearm be sent only to an FFL and
have at times demanded a copy of the receiver's FFL. There is no
regulation requiring this and though uncommon, seems to be at the
whim of a local manager. It should be noted that pistols and handguns
cannot be sent through the U.S. mail.
Rifle barrels can be exported to many countries.
To do so the seller must be registered with the U.S. State Department
Department Office of Munitions Control. Each shipment is allowed
through an approved license. Each license application is evaluated
by the State Department and is issued depending on the destination
country and the intended use. We are registered with the State Department.
For more information on exporting - Click
Here
Rifle scopes can be exported and the authorization
for scopes is through the U.S. Commerce Department. We do export
scopes.
There is no federal excise tax
on rifle barrels. If a gunsmith or manufacturer builds fewer than
50 firearms in a year then the manufacturer is not liable for the
11% federal excise tax. This threshold exemption took effect on
August 10th 2005. Prior to this date individuals were exempt from
the tax because the BATF looked on them as 'incidental manufacturers'.
The law was not applied uniformly to gunsmiths prior to this and
has caused confusion and grief for some until the 2005 change.
Montana has no state sales tax and we do not charge
any tax on our product regardless of the destination.
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