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Old 11-20-2012, 10:33 PM
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tenpercentfirearms tenpercentfirearms is offline
Join Date: Apr 2005
Location: Taft, CA
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Originally Posted by bohoki View Post
to tax a tax oh when will it end

the first $25 should not be taxed if the dealer has any other bookwork fees they slip in beyond the $25 that would be taxed
This isn't quite accurate. The $25 for DROS is not taxed. Anything related to a taxable sale is taxed. DROS is not. So whether it is the first or last $25, unless it is DROS, it normally gets taxed on a taxable sale.

May I charge sales tax on the DROS fees?
No. On January 1, 1999, the state Board of Equalization ruled that the DROS fees are not subject to retail sales tax. Firearms dealers licensed pursuant to Penal Code section 12071 shall not charge sales tax on the DROS fees. Questions regarding firearms transfer fees can be directed to the DOJ through this website or by calling (916) 263-4887. Questions regarding sales tax can be made to the California Board of Equalization at its website
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