Taxes due from buyer

[GtRacerH]

When a firearm is purchased online and transferred to a local FFL, are the taxes due only on the listed price of the firearm? Or are taxes due on the listed price of the firearm plus the price of all added accessories? For example, gun cost is $800, additional mags were ordered at a cost of $200. Should the local FFL only collect tax on the $800(firearm), or should they collect on the full $1000 (for firearm + mags)?

[Baboosh]

We collect tax on the entire invoice. This includes shipping.

[GtRacerH]

Thanks. So theoretically, a buyer trying to save money up front should only buy the firearm on one invoice and buy any additional accessories on a separate invoice that isn't shipped to the ffl.

[jdben92883]

Buy the receiver only on one invoice to ship to the FFL. Have everything else invoiced separately and shipped home. Many out of state sellers will accommodate you and if it is an expensive purchase the extra shipping charges become a non-issue. It's still up to you to pay the use tax to the state on the other items.

Thanks. So theoretically, a buyer trying to save money up front should only buy the firearm on one invoice and buy any additional accessories on a separate invoice that isn't shipped to the ffl.

[kemasa]

Anything which goes through your business is subject to sales tax. The total amount is what the sales tax is based on, including shipping and any other costs.

If the items are shipped directly to the buyer, the buyer still owes the sales tax money (use tax), but it changes things a bit since the FFL is not require to submit the money and when it is shipped directly to the buyer, there is no sales tax on the shipping. Failure to pay could be considered tax evasion.