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Old 09-18-2017, 5:45 PM
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kemasa kemasa is offline
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Join Date: Jun 2005
Location: Ventura County, CA
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The CA BOE changed their view, even though the law has not changed.

With limited exceptions, any firearm coming from out of state is subject to sales tax. The BOE sent out a letter about it. The excuse they use is that Federal law requires it go through a FFL, so it is subject to sales tax. Yeah, go find that in the Code. If state law requires it, then it does not require states tax. Gifts are exempted, as well if the non-CA seller is a private party, it is an occasional sale, the firearm is a C&R and the buyer has a C&R FFL, then it is not subject to sales tax.

It does not matter if there is a receipt or not, the FFL is require to submit the sales tax. They are not required to get it from the customer, but since most FFLs don't have unlimited money, they tend to get it from the customer. That FFL is going to have problems if audited, which happens.

You need to read the sticky on sales tax from first to last since changes occurred over time and until you get to the end, you might not see all the changes.
FFL Transfer/Special Order Dealer since 1993.
Net-FFL list maintainer.

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