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Originally Posted by edgerly779
ppt exempt from sales tax.
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Incorrect as a general statement. A PPT would be subject to sales tax if a FFL finds the buyer/seller and/or gets involved with the purchase price. Also, it has to be an occasional sale for the seller in order to be exempt from sales tax.
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ppt guns do not have to be certified.
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Correct, when it follows the procedures as defined as a CA PPT.
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And the seller would be a fool to send gun unless paid first.
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Correct, unless other arrangements are made, such as dealing with a known FFL who will hold the firearm until the buyer pays.
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ppt can send gun direct to ffl.
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Incorrect. A PPT is a CA term in which both parties go to the same FFL. There are requirements, such as the seller signing the DROS and the FFL checking the ID of the seller and swiping it through the card readers, which can not be done if the firearm is shipped. So, if the firearm is shipped, it is no longer a CA PPT and therefore it would be subject to the certified list. Yes, the firearm can be sent directly to a FFL, assuming that the FFL agrees to that. It is the option of the FFL to choose to not receive firearms from non-licensees.