If you still own or have control over the barrel or parts required to assemble the SBR or SBS, the firearm would still be subject to NFA transfer and possession regulations. ATF recommends contacting State law enforcement officials to ensure compliance with state and local law. (In Florida and some other states, possession of a barrel and receiver which could be made in a SBR or SBS is a crime unless the firearm is registered as a SBR or SBS under the NFA.)
If you do not have the barrel the firearm is no longer a SBR or SBS.