SBRs: Time to Purchase

By John Floyd

Knocking clay birds out of the sky on a sunny afternoon is great fun. Plinking a dueling tree with a .22LR pistol is too. But nothing beats sending freedom pellets down range through a suppressed, semi-automatic short-barreled rifle; colloquially known as an SBR. And if you really needed one, there is yet another reason this year to finally pull the trigger on a new suppressor or SBR purchase. The tax stamp fee of $200 for most NFA Class III items has been eliminated.

The National Firearms Act of 1934 was enacted with the purpose of curtailing gangland crimes during the height of the mob wars. The basic idea was to create a tax barrier that would dampen the manufacture, transfer or sale of specific weapons commonly used at the time during the commission of organized criminal activities; namely, crudely altered rifles and shotguns with shortened barrels and homemade sound suppressing devices.

The Tax

The $200 tax imposed on the manufacture and transfer of many items classified under the NFA was deemed a steep price to pay and would theoretically result in choking the supply to gangsters. $200 in 1934 is equal to roughly $4,850 today. The NFA also gave law enforcement a second tool to use against mobsters besides hitting their wallets. The fee was codified as a tax, meaning nonpayment was in effect tax evasion – the charge that felled many gangsters in the Great Depression era.

Most notable among firearms that were regulated include short-barreled rifles known as SBR’s, short-barreled shotguns or SBS’s and suppressors; most commonly referred to as ‘mufflers’ during the era and ‘silencers’ in movies of today. Machine guns were also targeted.

Any rifle with a barrel length under 16 inches or has an overall length under 26 inches is considered an SBR. For shotguns, a barrel length under 18 inches and/or overall length less than 26 inches makes it an SBS under the NFA. Any device intended to suppress or diminish the report of a portable firearm, whether homemade or manufactured, is considered a silencer under the NFA.

The manufacture, usage and ownership of firearms has come a long way since 1934. In the days of old, the most common uses of firearms included law enforcement and military, self-defense on the farm or range and basic hunting applications.

In today’s society all of those applications still exist. What has changed is the birth and evolution of shooting sports. Events like the wildly popular 3-Gun competition pack action and diversity into the course. SBRs are a perfect tool for these matches. Their compact design and maneuverability make them especially suited to the task. On the other side of shooting sports, long range target shooting competitors benefit greatly from suppressors, especially when large calibers are being used.

Home Defense

Home defense has changed too. Shotguns have long been a top choice for property owners, but the days of the double-barreled, twin hammer long gun are behind us. They just are not practical in today’s modern houses. A short-barreled shotgun would feel right at home though.

So why isn’t the use and ownership of SBRs and suppressors much more popular? I believe it’s the onus cast on these firearms since the enacting of the NFA in 1934. The added cost of the tax stamp for each item you own doesn’t help either.

In many areas of Europe where firearm ownership is legal, the use of firearm suppressors is highly encouraged; if not required. And get this – there isn’t any special permitting, taxation or procedures comparable to the NFA to buy one. On the continent, suppressors are considered no more than an accessory; much like upgraded sights or grips.

While I see no momentum in repealing or modifying the antiquated National Firearms Act any time soon, the elimination of a tax that doesn’t come close to doing what it was intended to do anymore is a good start.

With the income tax refund season upon us and the cost of owning a suppressor or SBR a lot cheaper than it was last year, it might be time to let freedom ring – just a little quieter.

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