FFL PPT Sales Tax

[ugimports]

Can an FFL PPT a firearm without collecting sales tax?

Here's what made me think about it:
1) FFL and CFD in John Doe's name
2) John Doe wants to PPT his Remington 870
3) John Doe finds a buyer
4) John Doe uses his own FFL to process the PPT

In this scenario, wasn't an FFL used (John Doe himself) to find the seller and subject the purchase price to sales tax?

I'm assuming it could be treated differently if the PPT occurred at a 3rd party FFL not related to John Doe.. thoughts?

I just thought about this when I PPTd a gun to a friend.

[kemasa]

It is something that is best to not think about since I suspect that the BOE would say that it would be subject to sales tax, even though it is a private sale. The problem is that the seller is also a FFL.

I doubt think that there would be any difference at another location, other than who would be responsible for collecting sales tax.