if your state or local community does not have a law forbidden you to have a SBR, then here is how to to it step by step
you will need 2 of each of these forms
F 1 (5320.1) - Application to Make and Register a Firearm
F 5330.20 - Certificate of Compliance With 18 U.S.C. 922(g)(5)(B)
FBI FD-258LE - NFA, Imports ORI WVATF0100
all of the forms can be ordered from the ATF distrubution branch, takes about a week for it be delievered to you
http://www.atf.treas.gov/dcof/index.htm
once you get the forms :
1)fill out the froms, all self explanitory
2)get 2 passport photos attach them to the form 1s
3)go to your local PD and get fingerprinted
4)get your chief law enforcement officer to sign the form 1s, chief of police, sheriff
5)mail it all off along with 200 bucks and when the approved form 1 comes back, you can build it, or have a SOT build it
it now takes about 60 days for the approved form to come back
Now if for some reason your CLEO does not want to sign you form, which people have encounter that situation, they have been going the revokable trust route.
in which case, you don't need the fingerprints, photo or the signature, just 2 form 1s and the F 5330.20...........you also need to send A COPY the declaration page of the trust as well as the exhibit/schedule, DO NOT SEND THE ORIGINAL