Personally I figured that it was less expensive to get a FFL and SOT so I could legally make some of the machine guns I was interested in at a greatly reduced cost to what it would cost me to purchase one. A F4 German MG42 is good condition is about $22,000, yet the cost to get a business started is about $6,000 plus about $700 in yearly taxes for the FFL and SOT. Cost of the kit and parts is about $900. This comes with several disadvantages such as a loss of privacy at the business location and increased storage restrictions, but with the gain of many advantages such as being able to make, purchase and transfer post-86 machine guns and other NFA items at reduced cost and without paying transfer taxes.