Retro-Style AR

[MachIVshooter]

Yes, but just like any applicable sales taxes the FET would only apply to a new complete gun. It would not apply to a used gun would it? If I agree to sell you a Colt SP1 or for that matter any gun I am not collecting any taxes, we agree on a price and you buy the gun.

So I only see it applying in the case of a new gun and not a used gun.

Of course used guns are another animal. They're also not really a tenant of the build vs. buy paradigm where ARs are concerned. 'Course, if you watch the used market, it seems by and large that people believe their used AR is worth more than what you can build or buy a brand new gun for.

As well, if you can find an SP-1 for less than you can build a rifle on a virgin receiver with an M16A1 parts kit, jump on it. I don't think I've ever seen an SP-1 for less than $1,000, usually closer to $1,500.