Will an FFL charge tax at a FTF sale/transfer?

**carrguy1** · February 18th, 2012, 02:15 AM

I've read the registration sticky thread but I have a specific question I'd like to have answered.

I've found a decent deal on gunbroker and the seller happens to live close enough that I asked if he'd do a FTF transfer at a local FFL to save on the shipping. He was agreeable to that but mentioned that he didn't know if the FFL would try to charge sales tax. Does anyone know if an FFL will try to charge sales tax on the private purchase on top of charging me for the transfer (like when you sell a car and transfer registration at an auto tags place they charge you tax on behalf of the state)? My thought is that it's not really the FFL's business whether it's a private sale or just a transfer. If it's a transfer then there's no sale to charge tax on. But if he sees me pass money to the seller would he try to charge tax then? Also, if some FFLs try to charge tax does it make a difference if it's a home-based FFL or a store-based FFL; i.e. would a store-based FFL try to charge tax but a home-based FFL would not? Thanks.

**spartakis252** · February 18th, 2012, 03:49 AM

I've only had 1 FTF buying experience and I was only charged the $25 transfer fee(which the seller kindly paid for). No mention of taxation. This was at a small store.
I don't know if thats how its supposed to work but thats how it did for me.

**WereWolf** · February 18th, 2012, 04:23 AM

I don't believe the FFL could collect sales tax, because that would mean he would be taking ownership of the revenues from the sale.

Paying taxes on a sale is the seller's responsibility I do believe.

**bortle** · February 18th, 2012, 07:43 AM

I've never heard of that being done. I'm assuming it's a pistol you are getting. No transfer needed for a long gun. Usually a flat fee for the FFL's time. $20-$25 or so.

**carrguy1** · February 18th, 2012, 11:10 AM

Yes, it would be a pistol. Sorry for not specifying. That's my feeling that an FFL shouldn't be charging tax. But I just wanted some clarification from others who know or have had experience with this. The seller said he didn't mind doing a FTF as long as I paid any fees associated. I'm not even sure I'm buying because I really shouldn't spend the money but it is a tempting deal.

**bob308** · February 18th, 2012, 11:41 AM

if you pay for the gun out of state and have it shipped to the ffl. then there should be no tax charged. because no money changed hands in state.

**Xringshooter** · February 18th, 2012, 08:46 PM

If the FFL did not sell the gun then he CANNOT charge sales tax, no matter what he says or how he tries to convince you. Sales tax can only be charged upon the sale of items that are taxable, by the seller.

That said, if you buy a gun from out of state (like from Bud's, etc., but not from a private seller) and the seller does not collect PA sales tax, you must, by law, submit to the state a Use tax, which just so happens to equal to the sales tax - where you live (like in Allegheny Co IIRC they add a 1% sales tax on top of the PA sales tax, so your Use tax would actually be 7%).

Also, the FFL CANNOT collect the Use Tax, that is up to each individual who owes it to pay it themselves - look at your PA income tax form this year

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**carrguy1** · February 18th, 2012, 11:48 PM

Thanks for the info. It wouldn't be an out of state transfer. The seller is in West Chester and I'm maybe a half hour away. The FFL would be somewhere near West Chester. So it would be an in-state, private sale, FTF transfer. Again, I appreciate the info a lot but the angel on one shoulder is winning the argument against the devil on the other that I shouldn't be spending the money now. The angel is telling me to wait until the Oaks show in May when I'll have tax return money. Of course I probably shouldn't spend money then either and I probably shouldn't be putting low bigs on SIGs on gun broker either. On the off chance I'd score a good deal I'd still be spending money. This whole gun hobby is going to turn into an addiction before I know it.