Buying my first handgun, need some clarifications

[Savato]

I am planning on buying a handgun and I have a few questions regarding other fees along the whole buying process.

1. If I were to buy it from a LGS, what are all the fees associated with the purchase? I understand that there is only a sales tax and a background check fee? What if I were to buy it from another state?

2. If I buy it online and have it transfer to a FFL dealer, would I get charged for taxes from the seller or the FFL dealer?

[Remington788]

1. If I were to buy it from a LGS, what are all the fees associated with the purchase? I understand that there is only a sales tax and a background check fee? What if I were to buy it from another state?

If you buy it from a local store, which I would suggest for your first time (as you will get better advice and service) you will pay sales tax.
If you buy from another individual, it will have to be done through a local store for the background check, but you don't pay sales tax. I'm not an accountant, I don't know why.
I think that you cannot buy a handgun out of state unless the out of state dealer ships it to a PA dealer who then sells it to you. That would probably rack up the costs.

In any event you will pay for the background check (PICS) and the transfer (the paperwork). This cost varies by shop, but I think $20-25 is customary.

2. If I buy it online and have it transfer to a FFL dealer, would I get charged for taxes from the seller or the FFL dealer?

I'm not sure about sales taxes (not an accountant), but you will still get a background check (PICS) and would likely be charged a higher transfer fee, upwards of 10% of the price of the gun. Some shops will not even handle the transaction if it is for an item that they have in stock (since you are snubbing them on the sale). You need to arrange it with the local shop before you buy it online.
Also as a first time buyer, you may want the support of the local shop. You will not get that support by buying online.

[ryan92084]

2. If I buy it online and have it transfer to a FFL dealer, would I get charged for taxes from the seller or the FFL dealer?

Assuming the seller is out of state there is no tax at time of purchase just the transfer fee. However you are supposed to pay the sales tax when you file just like most other internet/out of state purchases.
If the seller is an in state business they would collect the tax.

[Xringshooter]

I am planning on buying a handgun and I have a few questions regarding other fees along the whole buying process.

1. If I were to buy it from a LGS, what are all the fees associated with the purchase? I understand that there is only a sales tax and a background check fee?

You will pay PA Sales Tax and whatever the LGS charges for the background check. Many LGS will build the background check cost into the cost of the gun.

What if I were to buy it from another state?

The handgun would have to be shipped to the LGS of your choice. The LGS will not collect any sales tax but will normally charge you a transfer fee, again typically the background check fee is built into the transfer fee (at least that's the way I do it).

2. If I buy it online and have it transfer to a FFL dealer, would I get charged for taxes from the seller or the FFL dealer?

No, the dealer CANNOT charge you any sales tax on a handgun coming in from out of state. The out of state seller though can charge you sales tax only if the seller also has a store within PA but that would be taken care of when you buy the handgun. Again, the LGS will charge you to do the transfer and the background check, no different than if the handgun were coming from an individual who is out of state.

Now, if you buy a handgun from an in state person, it has to be transferred at a FFL. The transfer/background check charges will still apply but no sales tax is charged because it is a person to person private sale, just like at a flea market.

All that said, you are still obligated o the State of PA to pay taxes on what you buy, be it in or out of state. In state at your LGS it is PA Sales tax. Out of state purchase, you are obligated to pay a Use Tax on the item(s). This is normally done on your PA Income Tax form. Businesses that have to pay Use Tax pay it monthly, quarterly or semi-annually depending on how their business is set up and the volume of business they do.

Actually I do have to add one thing about sales tax. When doing a transfer, the LGS can charge you sales tax on the transfer fee because that is considered a service which is taxable. However, most FFL's that I know don't make that a seperate charge, they just take it out when they have to pay it to the state the sales tax they collected ($20 transfer fee = $1.20 sales tax)

[Savato]

Very informative replies, thank you guys for clearing things up.