Unless something has changed... And it may have...

But just an FYI. We all, myself included, often say buy an upper. Buy a lower. Put them together.

FYI you are avoiding a tax that way and technically if you ever sell the gun, I believe its supposed to be paid.

We never worry about it since I don't believe in selling guns.

If its changed please correct me. But if not just be aware. These are strange times.

I doubt I’ll ever sell a complete rifle, or a solid lower.

Never heard that about the tax, but I do know that any gun you manufacture, say turning a Ruger Old Army into a firearm by fitting a cartridge cylinder, isn’t supposed to ever be sold unless you’re a manufacturer. Some in the ATF have opined that the OA is a firearm already because it’s so easily converted. I’ve even seen that from licensed online sellers.

Thanks for the info.

What tax would that avoid, other than NFA items?

Pittman-Robertson is what you are avoiding.

Exactly. 11% I believe.

Since assembling an upper and lower is child's play, smart people buy them separately - or at least price them out with shipping.