Handguns not taxable under the NFA?

[tyme]

http://www4.law.cornell.edu/uscode/26/5845.html

(a) Firearm

The term ''firearm'' means

(1)a shotgun having a barrel or barrels of less than 18 inches in length;

(2)a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length;

(3)a rifle having a barrel or barrels of less than 16 inches in length;

(4)a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length;

(5)any other weapon, as defined in subsection (e);

(6)a machinegun;

(7)any silencer (as defined in section 921 of title 18, United States Code); and

(8)a destructive device. The term ''firearm'' shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon.

Note the lack of "handgun". Does this mean BATFE/Treasury taxation of manufacturers for manufacture of handguns is illegal?

Note the definition of "firearms" in 18 U.S.C. 921 (i.e. the criminal code) is significantly more broad:
http://www4.law.cornell.edu/uscode/18/921.html

(3)

The term ''firearm'' means

(A)any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive;

(B)the frame or receiver of any such weapon;

(C)any firearm muffler or firearm silencer; or

(D)any destructive device. Such term does not include an antique firearm.

 

[Handy]

The key to this is the opening blurb, "For the purpose of this chapter - ", which you left out. Every example in the first list are illegal without some sort of tax stamp or license, because they are all SBRs, sawed off shotguns, suppresors, etc; which is what kind of "firearm" that chapter is discussing.

I don't know what you mean about taxing, unless you're confused by the tax stamp provisions of the above items. They require a tax stamp AND sales tax (where applicable), while a handgun only requires sales tax to be sold.

 

[graystar]

Title 26 – Internal Revenue Code
Subtitle D – Miscellaneous Excise Taxes
Chapter 32 – Manufacturers Excise Taxes
Subchapter D – Recreational Equipment
Part III- Firearms

Sec. 4181. – Imposition of tax
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Articles taxable at 10 percent - Pistols. Revolvers.
Articles taxable at 11 percent - Firearms (other than pistols and revolvers). Shells, and cartridges

Sec 4182. – Exemptions
(a) Machine guns and short barrelled firearms
The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid.