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Brent, no Sir. It has a Brace instead of a Shoulder Stock so it is classified as a standard Handgun/Pistol. Cheers and stay safe!
Brent, no you do not. This is considered a pistol. It has a SB Tactical arm brace, not a stock. It is not meant to be fired from the shoulder.
No you do not need a tax stamp, you would only need to get a tax stamp if you wanted to put a standard stock on there, of a barrel is under 16" it is considered a pistol and can legally have a brace on it without having to register it as a short barreled rifle (SBR), if you decided to put a stock in it you would then need to submit a form1 to the atf and then pay a $200 tax stamp.