It appears to me the paragraph reads that a device is NOT a destructive device if it is a rifle specifically for sporting purposes. A letter to the people in West Virginia should clarify the situation. I just in the last week recieved a SBR permit/license/tax stamp or whatever it is called from them and they were very heplful in obtaining it with absolutely no problems although the whole process took over three months start to finish. I believe the office is in Martinburg,W Va that could give you the answer and the phone conversations I have had with them have been most helpful.