• Materially change a firearm resulting in a different taxable article; |
• Replace, refinish, or repair existing parts of a firearm; |
• Add parts to a frame, receiver, or action. |
• Checker existing firearms;
• Engrave or perform other types of decorative work (such as inlaying of silver and gold) on firearms you purchase and then sell or use;
• Sell parts or accessories separately; or
• Sell parts or accessories with a complete firearm for use as spare parts or accessories.
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