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Please check local state laws before purchasing. Must be 21 or older to purchase. No tax stamp required. Non-NFA.
Note- This firearm is categorized as a non-NFA "firearm," rather than a shotgun or short-barrel shotgun. A required characteristic of a shotgun is that it must be "designed to be fired from the shoulder," and thus requires a stock. However, this firearm was never designed or constructed with a stock, so it is not classified as a shotgun. Considering the barrel is under 18”, and since the firearm was never a shotgun to begin with, it cannot be a short-barrel shotgun. Being designed to be fired with one hand, it would normally be a handgun, however, handguns also require a rifled barrel. A smooth bore handgun would normally be classified as an Any Other Weapon (AOW, another NFA controlled category). But an AOW must be "concealable on the person," and the ATF does not consider any firearm over 26" in overall length to be concealable by default. Due to the length of the firearm, it falls outside the definition of an AOW. Since the firearm is not a shotgun, short-barrel shotgun, pistol, or Any Other Weapon, the firearm simply remains a firearm as controlled by the Gun Control Act (GCA) but not under the purview of the National Firearms Act (NFA). This means it can be transferred to anyone 21 years old or older, through their normal dealer without any NFA paperwork or tax stamp in their state of legal residence (subject to the normal background check and transfer procedure for any firearm).
Please check local state laws before purchasing.