Two questions: noncompliant AR-15 upper + lower in same box, taxation?

[Apec]

Hello,

Right now I'm aware that transferring a complete AR lower with a regular mag release is legal. Without an upper attached, the lower alone does not meet the definition of a rifle/pistol.

I am looking at buying a rifle online and having the seller detach the upper from the lower.

1. Would there be any issues if the seller included the original upper in the same shipment/box with the lower? Both parts will be detached/unassembled.

2. Two, I'm wondering about taxation on the final transfer, assuming the aforementioned situation happened and both the upper and lower were shipped together - but not assembled. I take possession of the upper and leave the lower with the FFL for the 10 days.

Would I be taxed on the price of the original entire rifle, or just the lower? The lower alone is the only part that is actually being transferred/DROS'ed.

Otherwise I may just have him ship the upper/lower separately.

[kemasa]

It is better to have the upper and lower shipped separately, with a separate receipt for each.

Some FFLs would consider it to be a complete firearm since it is all there, just taken apart.

Anything shipped to a FFL would be subject to sales tax.