You have the hard part done already. Most "gunsmiths" are just parts changers.
You will need a business license from your locality, and an 07 FFL(manufacturer). "Regular" business hours are also a requirement last I checked.
Once established, you can upgrade, pay your SOT, and build the fun stuff.
Record keeping is critical. Dotting all your "i's" and crossing all your "t's".
I have looked into it several times over the years, for the same reasons as you. A neighborhood class 3 dealer wanted me to do his smithing as he had seen the work I did for myself. The intrusion of the BATFE, and the fear of a book keeping error kept me from it.
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Today's Featured Article - New Life for an Old Allis - by Tyler Woods. My friend Jon, has an old '39 Allis Chalmers B. He thought it a marginal tractor that had long since served its time. She smoked terribly and never had much power but he couldn't afford another so he was limping along with what he had. Jon's Allis has a small front loader and though it doesn't carry much, it serves his needs. It was the hard starting and low power that made him think it was time to replace the old girl. Jon called me to help him discover why his tractor wouldn't start
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