Tax on Guns

[375Ranger]

Hey guys, my buddy just bought a new S&W 1911 from an out of state dealer. He sent a M.O. for the full price + shipping to his ffl dealer here in CA. The dealer charged him $35 for processing + $25 for the doj. My question is this, the dealer charged him tax on the gun. How can he do this if my friend did'nt buy it from him? Am I missing something? Any info would help. Thanks

[CA Gun Laws Suck]

If it is coming into the state most FFL's will collect tax on the price of the gun.

[halifax]

This subject has come up many times (although not lately). Here is just one of the many threads on this subject:

http://www.calguns.net/calgunforum/showthread.php?t=173782

Post 14 has many more links.

[kemasa]

If the firearm is coming from a private party and the person is willing to send a letter stating that it is a private sale, an occasional sale and they don't have a business, then sales tax does not have to be collected. Otherwise, it does.

See: CA Sales Tax Firearms Information 495.0843, 495.0848 & 295.1675.600.

http://www.boe.ca.gov/business/Vol2/suta-q-s.pdf

http://www.boe.ca.gov/sutax/annotations/pdf/495.0843.pdf

http://www.boe.ca.gov/sutax/annotations/pdf/295.1675.600.pdf

[ugimports]

If the firearm is coming from a private party and the person is willing to send a letter stating that it is a private sale, an occasional sale and they don't have a business, then sales tax does not have to be collected. Otherwise, it does.

See: CA Sales Tax Firearms Information 495.0843, 495.0848 & 295.1675.600.

http://www.boe.ca.gov/business/Vol2/suta-q-s.pdf

http://www.boe.ca.gov/sutax/annotations/pdf/495.0843.pdf

http://www.boe.ca.gov/sutax/annotati...5.1675.600.pdf

I actually tell my customers that their sender must include one of these:

http://www.ugimports.com/docs/UGI_Personal_Sale.pdf

If they don't, I tell them that I must charge them sales tax. Haven't had an issue yet with the seller/shipper filling it out. I haven't been audited yet, but would assume this would fit the bill.

[kemasa]

It might also be a good idea to include the firearm information, but not required.

It is nice to have a form letter for them to fill and that should make it easier to get the letter as you need it, but it meets all of the requirements that I was told by the BOE.