Initially Posted By tony_k: Not business guns, because Colt had a plan of not selling MGs to private parties. By law they could not, because they in no way paid any federal excise tax on their own MGs. That saved them all over ten% per gun. (FET is compensated by https://coltcombatelitecommander470011.wikigop.com/975468/colt_m16a1_for_sale_fundamentals_explained