Quick search found this. I had never heard of the $5 tax before. Looks like you make some cool stuff for less money.

Under the National Firearms Act (NFA) it is illegal for a private citizen to possess a sawed-off modern smokeless powder shotgun (a barrel length less than 18 in. or 46 cm and an overall length less than 26 inches) without a tax-stamped permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives, which requires a background check and a $200.00 fee for every transfer.[1] (Short-barreled muzzleloading blackpowder shotguns, in contrast, are not illegal by federal law and require no tax-stamped permit, although they may be illegal under state law.) As with all NFA regulated firearms, a new tax stamp must be purchased before every transfer. Inter-state transfers must be facilitated through a Class III Federal Firearms Licensed (FFL) dealer while intrastate transfers may be between two persons.
Additional restrictions may apply in many other jurisdictions. State and local laws may entirely prohibit civilian possession of short-barrelled shotguns. (These restrictions do not apply to military and police departments.) In addition, some firearm types that would normally be considered to fall into the Short Barrel Shotgun (SBS) category are not legally considered to be a SBS. A shotgun is legally defined as a shoulder mounted firearm that fires shot. Shotguns and shotgun receivers that have never had a buttstock of any type installed are not shotguns, as they cannot be shoulder mounted. Therefore, cutting one of these below the 18" barrel and/or 26" overall length cannot produce a SBS as the firearm was never a shotgun. The Bureau of Alcohol, Tobacco, Firearms & Explosives recognizes these firearms as being a smooth bore handgun which is an Any Other Weapon (AOW). Unlike a SBS,
an AOW only carries a $5.00 tax and can be moved interstate without Federal approval. However, to maintain its AOW status, one may generally not have a buttstock (making it a SBS) or a rifled slug barrel (making it a Destructive Device (DD) if the bore is over 0.5"). Both SBS and DD weapons require a $200 transfer tax and prior Federal approval to transport interstate.