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Old 03-10-2013, 8:30 AM
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kemasa kemasa is offline
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If it is a gift, then it is not subject to sales tax. The giver of the gift is responsible for paying the sales tax in the state in which they gave the gift. There needs to be documentation that it is a gift and that you are not paying anything for it. If there is no letter, the FFL needs to pay the sales tax, so you are going to have to pay, perhaps valued at higher than you could buy it for if you don't provide a receipt.

As said, you do owe the sales tax on items you purchase, but those items don't have to go through a FFL and the FFL is not responsible for collecting sales tax on it if they don't receive it.
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