How about this! Buy Delton AR-15 upper with build kit, not a weapon so no 25% tax. Next buy 80% lower, not a weapon so no 25% tax. Finish lower and put your new tax free AR-15 with no serial # in the gun safe. No laws are broken and no 25% tax paid.
A nation of gun makers and gardeners just like 1776. That looks like the only way to be free.