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Alan, if you are talking about the 590 Shockwave, it is neither a shotgun or a pistol. It is just a 'firearm'. It is not a shotgun, because it does not have a stock to be shouldered. Since it is not a shotgun, it cannot be a SBS. It is perfectly legal in NC, and as already stated, is neither a shotgun or pistol. No tax stamp needed. Have a great day!
I live in NC and the 590 is a shotgun (18 no restrictions) the 590 shockwave is a "firearm " and but it has the age requirement of a handgun 21 and some ffls want you to have a pistol purchase permit from the sheriff or a chl. I suggest contacting your local ffl. its in a grey area of firearms
Alan, the Mossberg 590 Shockwave is considered as a "Firearm" and not a Shotgun due to no Shoulder Stock nor a SBS or Handgun. For all intents and purposes the classification of a "Firearm" effectively follows the same rules as a Handgun including needing to be 21 years of age to purchase. Cheers and stay safe!