Trying to understand SBR rules

I was always under the impression that if you put a barrel of less than 16" with a carbine/rifle/shoulder fired stock that was considered an SBR. Have been doing some digging tonight and it seems that if the overall gun length is greater than 16" then it isn't an SBR. [ATF PDF for Florida](https://www.atf.gov/file/117191/download)

So if I'm reading the definition in that PDF correctly then an SBR is defined as,

>“Short-barreled rifle” means a rifle having one or more barrels less than 16 inches in length and any weapon made from a rifle (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches.

Which reads to me like I can put a 10.5" barrel onto a lower with a normal stock attached and not a pistol buffer tube/strap setup and still be considered legal without having to get a tax stamp.

I have to be missing something here because everywhere I read (reddit, forums, etc) is people talking about how what I'm saying is an SBR because of the barrel length.

Edit: got it figured out. Thanks to everyone who explained it to me.