BudsGunShop.com - Patrolman's AR 5.56 pistol short barrell.
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Do I need to pay the ATF $200.00 Tax Stamp for this item?
1 Answer

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As long as the gun remains in a "pistol" configuration no tax stamp is required and it is sold and transferred like any other handgun. If a stock is installed in place of the pistol buffer tube or a brace it would become an SBR which does require a stamp. Vertical foregrips should also be avoided as they will cause the gun to be considered an AOW as the total length is under 26".