Buying Post-Ban Pistols as AOWs in MA

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I've been doing some NFA research for a build and a thought occurred to me. SBR trumps pistol/rifle configuration; meaning any NFA item I make/buy is no longer a pistol or rifle by definition.

If that is true for SBRs, it also applies to AOW's. They are no longer pistols/rifles.

The cost is somewhat prohibitive for SBR's since the tax is $200. But for AOW's the transfer fee is only $5. Meaning I can own any post-ban pistol I want, like an MP5 clone, Sig556 pistol, or GSG-5 pistol for a mere $5 transfer tax and some patience.

This seems too good to be true. Does anyone else have experience going this route?
 
Just because a gun is a SBR under federal law does not mean it is excluded from the MGL definition of "firearm" (the MA term for handgun in most sections of MGL). This is what, for example, precludes transfer of a Serb u Super Shorty (a shotgun manufactured with a short bbl, subject of a $5 tax stamp, and not falling under the MGL definition of sawed off shotgun)
 
You can but it is not cost/time effective.

Make an AOW will cost you $200 plus the wait. Then if you wanted to make it an SBR that would be another $200 and wait... So if you want an SBR just go that way from the start.

I wouldn't be making it myself. A class III dealer would. I would only be paying the $5 transfer tax.
 
I wouldn't be making it myself. A class III dealer would. I would only be paying the $5 transfer tax.

Regardless of who is making it (which yes would be cheaper if made by a SOT) it is still a pointless step to first make an AOW, if you know you intend to make it an SBR. If you want an SBR just make an SBR. You gain nothing by starting with an AOW.
 
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