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Xinyu, no. It is not a silencer but a Muzzle Device Laser Light and is not an NFA firearm. No Tax Stamp required.

it is a large flash hider it is not a silencer and it is not a laser light the laser light attaches to the rail (laser is not shown in Buds Picture see *****These tasteful additions make the classic Mossberg 500 and ever better shotgun. This is one exclusively available through TALO distribution, who are known far and wide for their quality exclusives in the industry. ********The barrel features a large flash hider, which adds to the dramatic looks of this special edition shotgun. Features a heat shield and 6-position collapsible/folding stock. ******Plus a light-laser combo which can easily attach to the under-barrel rail. https://www.guns.com/firearms/shotguns/pump-action/mossberg-500-pump-w-laser-light-combo-talo-12-ga-pump-action-5-rounds-18-5-barrel-not-specified-new?p=44111 UPC: 015813556071