You are incorrect. If the firearm is subject to sales tax, then the transfer fee is too. Read the BOE letters. I don't have easy access to them right now, but it should be in the sales tax FAQ.
PPTs can be subject to sales tax if the FFL gets involved in the price or finds the buyer or seller.
PPTs can be subject to sales tax if the FFL gets involved in the price or finds the buyer or seller.

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