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Old 11-14-2012, 7:36 AM
Apec Apec is offline
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Originally Posted by David13 View Post
I don't think that's correct. We frequently do sales tax reports and we have several exemptions. First is resale to another buyer for retail sales. They collect the final retail sales tax.
Second is goods shipped out of state.
Thus, if okla buys from a CA dealer, for shipping to him and the goods are then shipped to him, in Oklahoma, CA sales tax is not collected nor due.
So far, I know of no other state that has started to charge sales tax on internet sales. California has started to do that as of September of this year.
They first and foremost went after Amazon, as they are a 'big fish'.
They may well miss some of the smaller and further away internet sellers.
I believe earlier this year CA ffls were notified that they must collect sales tax on out of state, or internet purchases of firearms shipped into the state for sale to CA residents.
You would have been correct a few years ago, or at least before the BOE started breathing down FFL's necks. The BOE has made clear its stance and is unwilling to distinguish private sellers from retail sellers when shipping is involved. Read here:

Based on the above citations, when a California FFL dealer completes the registration paperwork and delivers a firearm to a California purchaser for an out-of-state private party seller or an out-of-state retailer not registered with the BOE as a retailer engaged in business in this state, it is presumed that the California FFL dealer is the retailer of the firearm. This is due to the fact that by operation of law, only the California FFL dealer possessing the firearm has power to cause title to the property to transfer to the purchaser.
Emerson SOCFK-A
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