Can just the LOWER RECEIVER be purchased?
NO. CA-DOJ wants to see complete rifles sold, having made that specific request during their evaluation of our modification. Also, we decided we would NOT sell Lower Receivers, even if we could. There exists a little-known issue called the FEDERAL EXCISE TAX on manufactured rifles, which is 11%. Combining an Upper Receiver onto a Lower Receiver is interpreted as manufacturing a complete rifle. While there are nuances in this issue as pertains to Individuals, Manufacturers and Dealers, we order only NEW and COMPLETE RIFLES and PAY THE 11% EXCISE TAX. We don’t make more money by selling the complete rifle, which is fully tested. We feel this is the proper way to provide these rifles and it eliminates the prospect of future visits to us and possibly YOU, by Federal Agents seeking EXCISE TAX revenue.
