Yes, it is an AOW
These are classified as AOW, ans thus carry a $5 tax stamp. They are a neat novelty item, but I see no practical use. Many of these require you to pull some lever or something in order to reveal the trigger for the revolver, meaning it would take too long to use in any sort of personal defense situation, not to mention its only .22lr. IHMO they cost too much for what you're getting.