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View Full Version : Mil-spec lowers on sale now!!!



NewbieAKguy
08-31-2011, 05:09 PM
GET YOURS WHILE YOU CAN! $50 each!

http://palmettostatearmory.com/1560.php

Lysander
08-31-2011, 05:49 PM
GET YOURS WHILE YOU CAN! $50 each!

http://palmettostatearmory.com/1560.php


I like PSA but the quoted part is bullshit:


Due to Federal law, if you order an AR15 lower and AR15 parts, we will have to add an additional 11% Federal Excise Tax to the purchase price of the AR15 lower and AR15 parts. This amount will not be reflected in your shopping cart or on your invoice, but will be added when your order is processed

Unless the law has changed recently, the excise tax is only charged if you purchase a lower and an upper receiver at the same time. It does not apply to "parts".

The actual code:


§ 53.61 Imposition and rates of tax. (http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=c24057c917d24e6ae2b2d140bccf6f97&rgn=div8&view=text&node=27:2.0.1.2.6.5.167.1&idno=27)

(b) Parts or accessories —(1) In general. No tax is imposed by section 4181 of the Code on the sale of parts or accessories of firearms, pistols, revolvers, shells, and cartridges when sold separately or when sold with a complete firearm for use as spare parts or accessories. The tax does attach, however, to sales of completed firearms, pistols, revolvers, shells, and cartridges, and to sale of such articles that, although in knockdown condition, are complete as to all component parts.

deth502
08-31-2011, 07:53 PM
actually, the way i understand it, you can buy the upper and lower and all the parts together, the excise tax should only be on COMPLETED AND ASSEMBLED, guns.

i thought the "knock down parts" section was supposed to apply to the t/c type guns, with the receiver and barrel in 2 different parts.

the way i was lead to understand this, MAYBE, if the lower was completely assembled so that when you got it all you had to do was slide the 2 push pins in, you should pay the excise tax, but not as a parts kit.

O.S.O.K.
09-02-2011, 09:57 AM
Well, my understanding is different - and probably wrong - I thought you paid the excise tax when the receiver was invloved - that makes the thing or things "a firearm" and therefore subject to the tax. Parts purchased w/o being attached to the receiver are not subject to it?

Hmm. After reading the excerpt above, it seems that the question is "what constitutes a 'complete firearm'"?

Mark Ducati
09-02-2011, 12:14 PM
That's an awesome price! I've seen some stripped forged lowers on gunbroker a while back for LAR Grizzly's, those went for $125 a piece.... IIRC, I even saw a $75 lower once... but never $50 lowers!

At that price, every man should have at least 6! The problem is, the uppers are going to run you about $500 each (Model 1 Sales)... so build as your budget allows, but don't pass up on these lowers! Not at $50 a pop!

Mark Ducati
09-08-2011, 04:28 PM
Ya snooze ya lose!

They're $79 bucks now! AND $7 shipping.

Still a good deal though.... the last stripped lower I bought that was under $80 bucks was a cast DPMS that rang like a church bell when you flicked its side with your finger.... it was $75.