Assault rifles are select-fire military arms and are rather restricted for purchase, requiring a $200 tax stamp and from a restricted list of firearms registered before 1984. A true assault rifle would generally cost at least $10,000 to purchase due to restricted supply.
As for best, it depends on what you're using it for. There is no overall 'best' anything, it all depends on application.
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There is rarely only 1 best of anything- and there is also more than one definition of "assault rifle". There are fans of both the AR and AK styles of rifles. If you are referring to the AR style, AR stands for Armalite Rifle- they were the creator. In addition to Armalite, Colt, Bushmaster and dozens of other companies make good quality rifles- and prices will vary by thousands of dollars depending on exactly what you want to buy- a light handy carbine, a long range precision target rifle, etc. Sort of like picking the "best" car. Best for what?