Hi Peter and welcome. With the Brace instead of a Stock, this firearm is classified as a standard Handgun/Pistol. It will transfer as a Handgun. No NFA registration or $200 Tax Stamp needed. Cheers, stay safe and enjoy!

Hi Peter, no sir, this is classified as a pistol because it has a pistol brace, MAGPUL BTR BRACE to be specific, as seen here >>> https://magpul.com/btr-arm-brace-mil-spec.html?mp_global_color=118
If you replace the brace with a stock, then it would be a SBR.
Stay safe & have a great day!

no it is classified as a pistol because it has a Pistol brace on it not a stock (no tax stamp required) If you replaced the brace with a stock it would then become a SBR and would them require the tax stamp