Watch the World's Fastest Shotgun Spit Out 30 Rounds in 8 Seconds http://www.maxim.com/gear/worlds-fastest-automatic-shotgun-2016-8 I see nothing but cool here. Don't really want to dump 30rds of 00 on a bare shoulder, but cool none-the-less. The SBV qualifies as a SBS, but really, if you;re going to lay out $2900 for a gun, $200 for a transfer tax isn't much.
No trandfer tax needed. Only applies to altered shotguns, not those manufactured with a short barrel. There is a hand full out there.