***

[nil]

***

[Noonanda]

its still considered a dealer sale, regardless of new or used.

[lorax3]

There is no tax if the firearm came from a private party*, does not matter if the private party was a CA Resident or not.

*There is an exception to this rule when the FFL was involved in sourcing the firearm. E.g. The FFL bought the firearm via Gunbroker for the customer, then the FFL would need to charge tax.

Please see the BOE document located in post #249 of this thread.

[DucatiSS]

I believe you have to pay the use tax.

[kemasa]

There is no tax if the firearm came from a private party*, does not matter if the private party was a CA Resident or not.

This is not correct. At the end of 2011, the CA BOE changed their view, even though the law did not change. If the seller is out of state, it is subject to sales tax unless the seller is a private party, an occasional sale, not from a business, is a C&R and the buyer has a C&R FFL. The excuse used is that Federal law requires that the firearm go through a FFL, so it is subject to sales tax. The CA BOE Code does not list that, so it seems to me to just be a bogus excuse, especially since the view was different before.

[lorax3]

This is not correct. At the end of 2011, the CA BOE changed their view, even though the law did not change. If the seller is out of state, it is subject to sales tax unless the seller is a private party, an occasional sale, not from a business, is a C&R and the buyer has a C&R FFL.

Not following. Are you saying ALL of the bold must be true, otherwise the FFL must charge tax?

[kemasa]

I'm getting ready to start DROS on a handgun and had a question about the CA use tax.

Here are the details:

• Used handgun
• Off-roster, FFL does SSE
• Seller is out-of-state private party
• Seller will ship handgun directly to my CA FFL

Am I required to pay CA use tax on the purchase? Can anyone cite where this information is posted?

Do you want the real answer or the real outcome? The real answer is that the FFL is required to pay CA the sales tax, which means unless the FFL is really nice, the FFL is going to get the money from you instead of taking it out of their pocket.

I know that new firearms purchased from a business/dealer are subject to tax, but am unsure about purchases of used firearms from out-of-state private parties. I also know that if the seller and I met at an FFL for a PPT the transfer would be tax exempt.

New/Used does not matter. Before 2012, firearms from out of state private parties where it was an occasional sale and not from a business were not subject to sales tax, but no longer.

[kemasa]

Not following. Are you saying ALL of the bold must be true, otherwise the FFL must charge tax?

If the firearm is coming from out of state, ALL must be true in order to be exempt from sales tax. It took me 6 months to get the letter from the BOE regarding this issue.

In this specific case, it is not Federal law which requires that the firearm goes through a FFL, but instead CA law since Federal law allows C&R firearms to be directly shipped to a C&R FFL holder, but CA does not allow that. This means that the BOE's excuse because of Federal law requiring it to go through a FFL does not apply.

[lorax3]

If the firearm is coming from out of state, ALL must be true in order to be exempt from sales tax. It took me 6 months to get the letter from the BOE regarding this issue.

Thanks for the correction.

That is a bummer.

[kemasa]

BTW, the linked reference deals with CA PPTs, specifically addressing the issue that sales tax is required to be paid if the FFL gets involved in finding the buyer/seller and/or getting involved with the price. CA PPTs involve two CA residents who go to the same FFL. Some people incorrectly think that PPTs are always exempt from sales tax, which is not the case.

[gunshack]

[*]Seller is out-of-state private party[*]Seller will ship handgun directly to my CA FFL

I wouldn't charge use tax in this situation.

[kemasa]

Well, be prepared to pay the price if the BOE audits you, directly and/or lawyer fees.

A letter was sent out about this.

[kemasa]

See post #4. It does not matter who the seller is, whether it is a private party or business.

also:

http://www.calguns.net/calgunforum/attachment.php?attachmentid=311866&d=1395273661

[rbetts]

Concur with Kemasa. . . .all out of state sales get taxed.. . . .wish it weren't so. . . .

[edgerly779]

Call around and check different ffls. You might get by without tax. Can't hurt to ask.