Any machining supply company should carry them. They are fairly common taps, not just in the firearms world. 8-40 was commonly used in RC vehicles for years until it went mostly metric.
For my previous purposes, Home Depot grade taps got me through but it would really suck to have an action ruined because of a cheap tap and die set. Spend the money and buy quality.
I was always told to buy what you can afford, don't just think of the tool, think of what you're using it on.the difference between a $10 tap and a $30 tap just might save you hundreds.
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