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Old 02-22-2018, 3:34 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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Originally Posted by KenLS View Post
Hate to dig this back up, but seems relevant. This is regards to Blade Gunners post & relevance. Not bringing up the Income Tax aspect, just sales/use.

If you were to buy a gun that somehow didn't get taxed, you WOULD be required to report it on your 540 as well as other internet sales. Even though collected on the Income Tax return, it is USE tax being collected for the BOE by the FTB. I bring this up because we have to fill in this section of the return UNDER PENALTY OF FRAUD in order to be able to EFile the return.
I am not sure about that. There are requirements for the FFL to be the retailer, so if the retailer does not properly collect the sales tax, then it would be on the FFL, not the buyer.

If you bought an item from Walmart online and they did not collect CA sales tax even though they have a CA presence, I don't think that you would owe it.

Also, usually, if the sales tax is shown on the out-of-state sales invoive, then the buyer would only be subject to the difference between the CA sales tax (including local sales tax) & the amount actually billed.
The issue with this is that whoever is considered the CA retailer is required to collect the sales tax, the TOTAL sales tax. What many FFLs don't understand is that if they are a CA retailer then they also owe the sales tax on the transfer fee, not the transfer FFL. Now, the transfer FFL can collect the sales tax and it might go easier for the CA FFL retailer.

Again, this would be a retailer error and the retailer is responsible for submitting the sales tax, not the buyer. Yes, if you buy an item from a non-CA business, then you owe the tax on your income tax return, but that is a different issue.
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