Originally Posted by SoCal Bob
Hi, I have read through all the posts and hopefully have a quick question. I am buying a C&R revolver from another Calgunner, who is also within CA. He is using a local FFL to ship the revolver to my FFL. Confirming that my FFL will not need to collect tax on this transaction. I have an 03FFL if it makes any difference.
Sales from private parties within CA is not subject to sales tax IF it is an occasional sale and not from a business (through a business is not an issue that I am aware of). If a CA business finds the buyer/seller and/or gets involved in the price, then if that CA business does the transfer, they are responsible for collecting the sales tax.
Assuming that the seller documents that he is a private party, it is an occasional sale and he does not have a business, then it would not be subject to sales tax. In this case the fact that it is a C&R does not matter. It is only when the seller is out of state that the C&R comes into play if you have a C&R FFL to have it be exempt from sales tax if it is an occasional sale.