The problem is that in terms of firearms, the ownership is transferred by the CA dealer (Dealer Record of SALE). Since the firearm is coming from another business, it is reasonable to claim that sales tax is due. I don't like it, but I don't think that you are going to be able to claim that the law is being misinterpreted.
If you buy a vehicle out of state, you have to pay sales tax when you register it (with a few exceptions). Also, it is claimed that if you buy items out of state, then sales tax is due. You would need to get that overturned first before you could hope to claim that an item from a business to a CA business would be exempt from CA sales tax.
FFL Transfer/Special Order Dealer since 1993.
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