Found this on another Forum.
There are sweeping changes in the air. The BATF has gone on a tare and almost anything that can be done to a firearm is now going to be "manufacturing". And all those with type 01 Dealer/Gunsmith licnses are going to have to change your license to a "Manufacture" type 07 FFL. The actual license is $50.00 less expensive. But the changes may affect your zoning and ability to do business from a home shop. The second part of this debacale is that you as a "Manufacture" have to register with the State Department if you export, you also have to pay a fee that is over $1,800.00 per year. It is exected to go up next year to over $2,500.00 per year. Third if you are "Manufacturing" then when you reach the 50 gun you will have to collect and pay FET Federal Excise Tax 11% TO THE TTB, the treasury part of what use to be the BATF. The BATF considers any thing one does to change an existing firearm is manufacturing. Just another case of when the government showes up at your door and says they are their to help you, you should slam the door closed as fast as you can.
http://www.atf.gov/firearms/firearmstech/081508manufacturing-of-firearms.pdf
There are sweeping changes in the air. The BATF has gone on a tare and almost anything that can be done to a firearm is now going to be "manufacturing". And all those with type 01 Dealer/Gunsmith licnses are going to have to change your license to a "Manufacture" type 07 FFL. The actual license is $50.00 less expensive. But the changes may affect your zoning and ability to do business from a home shop. The second part of this debacale is that you as a "Manufacture" have to register with the State Department if you export, you also have to pay a fee that is over $1,800.00 per year. It is exected to go up next year to over $2,500.00 per year. Third if you are "Manufacturing" then when you reach the 50 gun you will have to collect and pay FET Federal Excise Tax 11% TO THE TTB, the treasury part of what use to be the BATF. The BATF considers any thing one does to change an existing firearm is manufacturing. Just another case of when the government showes up at your door and says they are their to help you, you should slam the door closed as fast as you can.
http://www.atf.gov/firearms/firearmstech/081508manufacturing-of-firearms.pdf
--Mike