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I'm in the process of doing it to my PS90 right now. Assuming your building the SBR yourself, your going to need to send in a Form 1 to build the SBR as well as a Form 4 for the can, so to answer your question, you have to pay the tax twice and fill out two different forms.
 

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Build your own Suppressor and do it under a form 1 which of course still costs the 2 Ben Franklin's
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Build your own SBR under a form 1 and pay the 2 franklin's for it as well.

The thing about form 1's is if you have a firearms trust you can still file electronically and those right now seem to be processing very very quickly compared to paper filing form 4's for both trusts & individuals (both forms 1 & 4) ;)
 

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so those who's done it. do you have to pay the tax for each or is it a one time thing?
Taking your question at face value, 2 stamps/applications. Form 1 to manufacture the SBR if doing it yourself. Form 4 to buy a suppressor from a dealer and another Form 4 to purchase an already made SBR. Hope this is not too confusing.
 
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