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Yes you would need to pay the tax stamp for the item.
 

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There is a disclaimer on the Mako website that explains it DOES require registration as an AOW with BATFE NFA
 

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I don't understand why you would want that on a semi-auto anyways.

Would it be for the "cool" factor? If so, then why a Glock?
 

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I thought that if you put a forward grip on a handgun its an SBR???
 

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I thought that if you put a forward grip on a handgun its an SBR???
No buttstock. check the wiki descript: http://en.wikipedia.org/wiki/Any_Other_Weapon#Categories_of_firearms_regulated
Any Other Weapons (AOWs)—this is a broad "catch-all" category used to regulate any number of firearms which the BATFE under the NFA enforces registration and taxation. Examples include, among others:

1) Smooth-bore pistols 2) Pen guns and cane guns 3) A firearm with combinations smooth bore and rifle barrels 12 inches or more but less than 18 inches in length from which only a single shot can be made from either barrel. 4) Disguised firearms 5) Firearms that can be fired from within a wallet holster or a briefcase 6) A short-barreled shotgun which came from the factory with a pistol grip and no buttstock is categorized as an AOW (smooth-bore pistol) rather than a Short Barrel Shotgun (SBS), because the Gun Control Act describes a shotgun as, "…designed or redesigned to be fired from the shoulder…" 7) Handguns with a forward vertical grip.
Tater, totter, same diff.
 

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Wow. You learn something new everyday. Snapping a plastic handle on an otherwise normal everyday pistol suddenly makes it an exotic new class of weapon. I'd have never guessed.
 
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