Post samples, not transferables.
Post samples, not transferables.
So a post sample is basically just the auto sear conversion?
It can be. Anything after May of 1986 is a post sample.
Transferables are a fixed quantity, those on the registry prior to May 1986. Pure supply and demand for their high cost. Post may, they are still being made, so quantity is not limited ( but ownership is). The physical difference between a machine gun and a semi auto can be just a couple of small items, hence not much more cost than a semi auto to manufacture.
Almost never gonna be a transfer tax on post-samples, since they can only go to dealers/gov't/LE, and the seller has to get rid of them before giving up SOT status. Between SOTs is tax free, as is any transaction involving a government entity.
Pre-samples can go tax-free if the seller gets rid of them before giving up their SOT, or tax-paid, if after, but still can only go TO an active SOT/LE/gov't.
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