Soda Can Launcher – Not a DD- Is a tax stamp required?

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NOTE at of Sept 2015 ATF has determined that this is either an SBR or AOW when used, please see the Update on this product along with a potential solution for those who have an SBR on a Form 1

X-Products has announced a new product the Can Cannon. At $399 it sounds like fun. I have ordered one to try out and report back on. Watch for updates.
Their website states:

More fun than anyone should have… The Can Cannon is a patent pending launching device that uses a proprietary gas ported barrel and pressure tube to launch heavy, thin wall objects, without burning a hole in them or directing hot gas directly into them. Currently set up for launching full un-opened 12oz soda cans, when used with standard mil spec blanks it can reach an average distance of 105 yards!

Why would you launch a soda can? Because it’s fun! Plus, it’s an incredibly fast and fun decoy to shoot at. Every demonstration leads to more smiles and laughs than any product we’ve ever introduced. BATFE approved design is not considered a Destructive Device or firearm.

//www.youtube.com/watch?v=eevV9mpkUrE

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