I had a few phone conversations with him early about custom guns and gunsmithing techniques. Then I met him at one of the Gun Makers and Engravers Guild shows, probably around '84 or so.
Always helpful, but never one to pull punches if you asked for an opinion!
He was also one who testified before Congress in 2002(?) in an attempt pushed by the NRA to relieve small output custom makers & gunsmiths from the Fed Excise Tax placed on those guns.
The result of that hearing and Congressional back and forth was that custom makers/gunsmiths that produced fewer than 50 units/yr were not subject to the Fed Excise Tax on the
custom 'mfg'd' firearms.
(Build #50 and you are then on the hook for that one and the other 49 from that calendar yr.)
Manufacturing a Firearm for the purposes of Federal Excise Tax is defined differently than the GCA68 definition of Manufacturing a Firearm
Simple sporterizing an existing firearm, restocking, rebbl'g, engraving, non orig type refinish etc are all considered 'Manufacturing a Firearm when dealing with Fed Excise Tax.
If that original rule has stood, then the FET on a gunsmiths custom build would be due from that 'maker' and it would most certainly
be passed along to the customer when it became time to pay for the job.
FED is 10 or 11% of the value of the completed firearm depending on whether it's a long gun or handgun.
It can add up very fast.
The BATF has been put in charge of the business of FET on Firearms and Ammo by the IRS. So you deal with them,,again.
Rest easy SDH
