You may already be a gun manufacturer

On Jan. 2, 2015, the Bureau of Alcohol, Tobacco, and Firearms, issued a 'clarification' of Rule 2010-10. The clarification blurs the lines between gunsmithing and manufacturing such that most gunsmiths will need to get a manufacturuing license at $2,250/yr. And that doesn't take into account the possible/probable criminal investigations that ATF can now launch. The process will be the punishment regardless of your innocence. (Most articles refer to this as a new rule. It's not. A new rule would require either public comment or an agency determination that the rule is needed on an exigent basis, that can be challenged in court. This is a 'clarification' to existing Rule 2010-10 and clarifications do not require public comment nor provide hearing rights.)

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