The answer is: DependsTheReverend wrote: while we are on the subject, what do you need in order to buy a SBR? just pay the tax stamps? do you need a special license or it's just filling out forms while buying?
do you need to pay the taxes every year?
is it like FFL that you have to consent to a search at anytime?
If it's an assembled SBR, yes, you will need the tax stamp in advance.. Any Title II Weapons dealer will help you with the paperwork. Generally, you go in, put money down, fill out the paperwork, and they hold it until you receive your stamp.
If you're custom building it, you don't NEED anything other than the parts to physically build a SBR.**
You can obtain a stripped or complete lower from almost anywhere, and the rest of the parts can be ordered online. You could completely just build a SBR in your home.**
** THIS IS, HOWEVER, HIGHLY, SUPER MEGA, STUPIDLY ILLEGAL. DON'T DO IT!!
(If I could have made that Flash, I would have)
What you're supposed to do, is obtain the Tax stamp before even Owning all the parts to build it. Once you receive the tax stamp, THEN you go and order the rest of the parts to build your SBR. Owning the parts before having the tax stamp could be construed as attempting to illegally construct.
tl;dr version: Get the stamp first, then pick up, or build your SBR.
Also.. Go the Trust Route. No LEO Sign-off Required, and it allows multiple people to have possession of it.