Buying handgun on internet

**SauerGrapes** · March 25th, 2009, 11:27 PM

Do I have to pay Pa. sales tax when I pick the gun up at the dealer?

**Howard Bullock** · March 25th, 2009, 11:34 PM

My understanding of the law from when I had to collect sales tax is that you are suppose to be honest and pay the 6% "use" tax even if you do not buy the product in the state. However, the reality is that if you purchase a product from an out of state retailer that does not have any presence in the state they do not have to collect the tax. You pay the local dealer the transfer fee which may have tax assessed since it is a service. The last pistol I have transferred at Gander Mountain was a flat $25.00.

**kadar** · March 25th, 2009, 11:35 PM

If bought on the internet from another state and shipped to your FFL, no.

But you are expected to pay your "Use tax" at the end of the year.

**Xringshooter** · March 26th, 2009, 08:29 AM

As an FFL, I am under no obligation to collect PA sales tax on a transfer from out of state. That said, PA does expect people to pay the USE Tax which is equal to the sales tax in your area (6% in PA and 1% extra in Pittsburgh/Philadelphia IIRC). The use tax was put in place by the Dept of Revenue to help keep PA businesses competitive (their words) with out of state businesses (the cost of buying in state w/sales tax is possibly cheaper than buying from out of state w/o sales tax but paying shipping).

So, when I buy tools/supplies for my business from Brownells, PA expects me to fess up and pay the Use Tax.