cost?

If you want to be a class 3 dealer, it's $500 per year. If you want to manufacture or import it's $1000 per year. If all you want is to own a full auto, it's a $200 one-time transfer tax for each gun.
 
What Hkmp5sd said if you are buying from a dealer or buying from an individual in your own state. If you are buying from an individual out-of-state, there are going to be two transfers (owner to your dealer, then your dealer to you) and two $200 taxes to pay; it will be a matter of negotiation who pays what. (If it is a C&R gun, and you have a C&R license, then you can buy directly from out of state, one transfer, one tax.)
 
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