I receive a firearm receiver/frame from another licensed manufacturer with the intention to incorporate the receiver/frame into a complete firearm that I will sell, but later I decide to sell the receiver as is. Must I report this on my form?

Yes, instruction 2(a) states that separate frames or receivers, actions or barrel actions are to be included in your report when they are exported or disposed of in commerce to a person other than a licensed manufacturer. The licensed manufacturer who provided you the firearm would not include it on their own report- instruction 3(b) states that firearms disposed of to another licensed firearms manufacturer for the purpose of final finishing and assembly would be reported as "0" (zero).
Last Reviewed March 1, 2017