I was wondering when a person buys a Remington 870 receiver (ie off of GB) that the receiver was built and sold by Remington as a shotgun vs a receiver only? The guy says its a new receiver that not from a disassembled gun. How can one take that receiver and build it into a 7" SBS with a $5.00 tax stamp for "other" vs a $200.00 tax stamp for the SBS"? Last year I bought several Remington 700 receivers without barrels and hardware for some custom builds, so I know that Remington does sell those without being completely built guns.
( I spoke with Remington at the SHOT show and the dimwit there told me that NO they never sell receivers only.) So I am aware that there are exceptions to what people think. I know Serbu and Safety Harbour sell theirs with a $5.00 transfer. I was told by the ATF that if it was built as a long gun its always a long gun vs the $200 tax transfer on those types of builds. Wanting to save $195...
I would get a letter from Remington that states the serial numbered receiver was never built (by them) into a complete firearm and was, in fact, sold as a bare receiver. With that documentation, you should be able to save the $195.
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"Robo is right" Fuzzball