RE: Building an AR15
Cost depends on the quality of parts. You can build one for around $500, but it'll not be much more use than a plinker.
Best bet is to buy an already built upper, a stripper lower, and a lower receiver kit. You only pay the 'gun' tax (pittman-robertson IIRC) on the stripped lower which is the only part of the rifle that is considered a firearm on its own accord. An hour or so of assembly and you have the same rifle offered by Bushmaster/DPMS/RRA/Armalite for about $100 less than a complete rifle.
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