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Hi George, no tax stamp is required, it is in the same category as the Mossberg Shockwave. It is classified as a 'firearm'. It cannot be a short barrelled shotgun because a shotgun has a stock. This has no stock. You would still need to check your state laws. Stay safe & have a great day!

Hi George and welcome. No Sir. It has a Birds Head Grip and is classified as Other/Firearm and not a Shotgun. Same as the Remington TAC-14 and Mossberg Shockwave : https://www.budsgunshop.com/product_info.php/products_id/138733/remington+870+tac-14+20+14+4+black+shkwv+grp --------------------------------- https://www.budsgunshop.com/product_info.php/products_id/45327/mossberg+%26+sons+shockwave+590+14+20+ga+5+1