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According to the product description, it has a telescopic stock, not a brace, ergo, it's an SBR. If you change the stock to a brace, it then becomes a "pistol" in a legal sense.
from the description "Telescoping Stock" it has a "stock"not a "Brace" therefore it is a SBR and requires a NFA tax stamp. Sig could make it a pistol by changing it to come with a brace but a individual can not (never sold as a SBR)
Scott, A rifle with less then 16" barrel and rifle stock is a short barrel rifle (SBR). So with an 8" barrel and telescoping rifle stock this firearm is an SBR.
Scott, the answer lies in the "Shoulder Stock" attached. A "Brace" of any type would be considered a "Pistol" even with the less than 16" barrel. Any firearm with a barrel less than 16 inches cannot legally have a true Shoulder Stock unless a $200 Tax Stamp and NFA Registration are completed.