[DCBryan1]

IIRC you have to pay thousands of dollars in taxes to become a “special occupational taxpayer” which then permits you to make or buy post-’86 machine guns.

Partially correct. The FFL and SOT taxes and fees are really not that unreasonable. See ATF link.

What gets the 07/02 SOT types is the damn yearly ITAR fees. ....and yes, you had better pay the Dept. of State. Methinks the .gov ATF goons will be cracking down on this "loophole". Apparently some of the big Type 10 FFL/02 SOTs have gotten ITAR exemptions, but I don't know how to do that yet.

[DCBryan1]

FFL - FEE + SOT FEE ++ ITAR
01/02 -$200 +$500 or $1,000
06 -$30 +$500 or $1,000
07 -$150 +$500 or $1,000 ++ $2,250
08 -$150 +$500 or $1,000
09 -$3000 +$500 or $1,000
10 -$3000 +$500 or $1,000 ++ $2,250
11 -$3000 +$500 or $1,000

ITAR is every year for manufacturers. Be sure to pay your MFG excise tax and contact your business liability company. Get ready to pay alot of money to your liability insurance company when you mention firearms, explosives, or components thereof.

Good luck.

[driftdiver]

and who says the govt is putting up barriers.

sheesh