Hi, I am selling an AR build F2F and wanted to confirm, for the COE only the lower is considered a firearm correct?

So the action would be semi, make: spikes tactical, caliber: multi etc (meaning the barrel/upper maker doesn't matter for the COE)

Thanks in advance!

Just what's marked on the lower is necessary.  SN and buyers info most important from your point of view. Otherwise, form goes nowhere, so meh!

Is it a complete rifle? If yes, then:

Make: Spikes Tactical

Action: Semi-Auto Rifle

Model: ST15 (i assume)

Caliber: (whatever the barrel is)

Serial #: (self explanatory)

 

If it does not have a barrel, then:

Make: Spikes Tactical

Action: eceier

Model: ST15 (i assume)

Caliber: None

Serial #: (self explanatory)

Thank you both!