Knocking clay birds out of the sky on a sunny afternoon is great fun. Plinking a dueling tree with a .22 LR pistol is, too. But nothing beats sending freedom pellets downrange through a suppressed, semi-automatic short-barreled rifle, commonly known as an SBR. And if you needed one more reason to finally pull the trigger on a suppressor or SBR, here it is: the $200 tax stamp for many NFA Class III items has been eliminated.
The National Firearms Act of 1934 was enacted to curb gangland crime during the height of the mob era. The idea was to create a tax barrier to limit the manufacture, transfer or sale of certain weapons commonly used in criminal activity, including crudely altered rifles, shortened shotguns and homemade sound-suppressing devices.
The $200 tax on these items was steep at the time and was intended to choke off supply to gangsters. Adjusted for inflation, that $200 in 1934 equals roughly $4,850 today. The NFA also gave law enforcement another tool. Because the fee was structured as a tax, failure to pay it amounted to tax evasion — the same charge that brought down many criminals during the Great Depression.
Among the firearms regulated under the NFA are short-barreled rifles, short-barreled shotguns, or SBSs, suppressors, often referred to as “mufflers” at the time and “silencers” in modern movies, and machine guns.
Under the law, any rifle with a barrel shorter than 16 inches or an overall length under 26 inches is considered an SBR. For shotguns, a barrel shorter than 18 inches or an overall length under 26 inches qualifies as an SBS. Any device designed to suppress or diminish the report of a portable firearm, whether homemade or manufactured, is classified as a silencer under the NFA.
The manufacture, use and ownership of firearms have come a long way since 1934. Back then, firearms were most commonly used by the military and law enforcement, for self-defense on the farm or range and for hunting.
Today, those uses remain, but shooting sports have grown significantly. Events like the wildly popular 3-gun competition bring speed and variety to the course. SBRs are a natural fit for these matches, with compact size and maneuverability that give shooters an edge. On the other end of the spectrum, long-range target shooters benefit from suppressors, especially when shooting larger calibers.
Home defense has evolved as well. Shotguns have long been a go-to for property owners, but the days of the double-barreled, twin-hammer long gun are largely behind us. They are not as practical in modern homes. A short-barreled shotgun, however, fits that role much better.
So why aren’t suppressors and SBRs more widely used? Much of it comes down to the stigma attached to these firearms since the NFA was enacted in 1934. The added cost of the tax stamp hasn’t helped either.
In many parts of Europe where firearm ownership is legal, suppressors are encouraged, if not required. There is often no special permitting, taxation or process comparable to the NFA to purchase one. In those places, suppressors are treated as accessories, similar to upgraded sights or grips.
There appears to be little momentum to repeal or significantly change the National Firearms Act anytime soon. Still, eliminating a tax that no longer serves its original purpose is a step in the right direction.
With tax refund season underway and the cost of owning a suppressor or SBR lower than it was a year ago, it may be time to let freedom ring — just a little quieter.