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Hi Michael, this is not a SBR because it does not have a stock, it has a pistol brace. No tax stamp needed. Stay safe & have a great day!

as it is sold it is a pistol it does not have a stock it has a pistol brace and does not need a tax stamp. If you changed the brace to a rifle it would then become a SBR and need a tax stamp

Hi Michael and welcome. No, it has a Brace instead of a Shoulder Stock so is classified as a standard Handgun/Pistol. Cheers, stay safe and happy holidays!