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Hi David and welcome. No Sir. It has a Brace instead of a shoulder stock so it is classified as a standard handgun. Cheers, stay safe and enjoy! No Tax Stamp needed.

Not classified as an SBR due to having a pistol brace instead of a basic stock. So ridiculous but it's what it is.

Hi David, this has a pistol brace, not a stock, so it is classified as a pistol. It is a non NFA item and no tax stamp required. Stay safe & have a great day!