Short-barreled rifles and shotguns are in the NFA because of what Congress left out in 1934. Handguns were dropped from the bill, but lawmakers still wanted to cover long guns cut down small enough to hide like one.
The size lines
- A rifle with a barrel under 16 inches is an SBR.
- A shotgun with a barrel under 18 inches is an SBS.
- Either one under 26 inches overall is short-barreled too.
The rules as of October 2026
The tax is $0 and ATF no longer enforces registration or approval for SBRs and SBSs. Buying one from a dealer takes a Form 4473 and a NICS check, and building one from a rifle you own no longer needs a federal Form 1.
Two rules that still apply
- Travel. The Gun Control Act still requires ATF approval on a Form 20 before you take an SBR or SBS across state lines, even if it is unregistered.
- State law. Some states ban short-barreled guns or tie them to federal registration. Check before you buy or build.
