Sales Tax on Online Purchase

[NEPABob]

I just purchaced a pistol online and am waiting for delivery at the FFl. Do I paysales tax directly to the FFL for the pistol or am I supposed to send it directly to PA myself?

Thanks in advance...

[wirepuller]

if it was purchased in PA you pay the seller. if it was purchased out of state then there is no sales tax

[Pa. Patriot]

if it was purchased out of state then there is no sales tax

But there is Pa. "Use tax".

Yes, you're liable (for what amounts to sales tax) for use tax on purchases from out of state. This is not collected by the dealer either. You have 20 days to send it in yourself.

[NEPABob]

Thanks for the information Pa Patriot. It led me to find the following :

http://www.revenue.state.pa.us/reven...e/rev-1748.pdf

I doubt that there is any enforcement of this, however, I'd be surprized if
our state government didn't make every effort to enforce it for more revenue
in the near future...

[Xringshooter]

I posted this a while back:

PA Sales Tax:
1. If I, as a FFL, sell you something that my business purchased to be resold, I MUST charge you the appropriate sales tax. The sales tax is levied on the retail selling price which would include the shipping and handling charges and my profit margin.

2. If I, as a gunsmith, repair your gun, I MUST charge you the appropriate sales tax on the labor charge and parts to fix the gun, unless you provide me with the repair parts (then the sales tax is only on the labor involved).

PA Use Tax:
1. If I, as a business person buy something for use in my business (tools, bluing solution, computer, repair books, etc.) from a place that does not collect the PA sales tax (out of state, internet, etc.) I am obligated to pay PA a tax equal to the sales tax where I live (in my case 6%). This is the PA Use Tax. It was put in place to help businesses in PA compete with out of state and internet businesses (not my statement but from the PA Dept of Revenue).

2. If YOU, as a consumer, buy something from the internet (or a catalog) and the seller does not collect PA Sales Tax, YOU, the consumer, are obligated to pay the PA Dept of Revenue a tax equal to the sales tax where you live. This is the PA Use Tax. You can get full details on the Dept of Revenue web site.

3. If YOU, as a consumer, order something from the internet or a catalog that must come to me, a FFL, to be transferred (think PaFOA AR lower, a gun from Bud's Gun Shop, a gun from AIM Surplus, etc.) and the seller does not collect PA Sales Tax on the item, YOU, the consumer are obligated to pay the PA Use Tax. As the person doing the transfer, I AM NOT REQUIRED OR OBLIGATED TO COLLECT THE PA USE TAX FROM ANYONE. I am not even required or obligated to inform you about the Use Tax (I normally do though, nice guy that I am). It is up to you and you alone to decide if you are going to pay it or not.

4. Personal sales (person to person not business to person) are non taxable (sales or use taxes). Interstate personal sales are also non taxable.

All that said however, when I do a PICS there is another form that goes to the PSP along with the Application/Record of Sale (handguns only). On it, I have to tell the PSP how many long arms and handguns I transferred, how many were non sales taxable and how many were sales taxable. I do not know if there would be a way the Dept of Revenue could get hold of and use the A/RoS to see if people paid any Use Tax due. I also do not know if they could ask for my records to see if someone bought a gun and did not pay any Use Tax due.

I hope that this explains the difference in sales and use tax and who is and isn't obligated to do what.

[Dredly]

But there is Pa. "Use tax".

Yes, you're liable (for what amounts to sales tax) for use tax on purchases from out of state. This is not collected by the dealer either. You have 20 days to send it in yourself.

has anyone ever paid that?

[knight0334]

has anyone ever paid that?

huh??? paid what??? lol

[bogey1]

my brother had to pay it for buying smokes out of state...

[Xringshooter]

I pay it every 6 months (if I have bought stuff for the business from out of state) along with my sales tax obligations. I don't want to take the chance of the Dept of Revenue hammering me (my business is small enough, I don't need them to take even more from me, LOL).

That said, I doubt that many non-business people have paid it for anything bought over the internet or from a catalog that didn't collect it.

[Dredly]

I pay it every 6 months (if I have bought stuff for the business from out of state) along with my sales tax obligations. I don't want to take the chance of the Dept of Revenue hammering me (my business is small enough, I don't need them to take even more from me, LOL).

That said, I doubt that many non-business people have paid it for anything bought over the internet or from a catalog that didn't collect it.

I order a lot online... and I never even heard of it and I have purchased from out of state on LOTS of occasions because the 6% really adds up!