PPT sales question under current CA laws

[Xerxes]

The gunbrabbers are always lacing the prior safe pathways through the minefield to legal firearm ownership to make us lawbreakers and criminals-its worse than a Ukrananian-Russian front minefield, so now that I got that off my ches.

In regards to a PPT at an FFL.
-Does the new 11% excise tax get applied to these types of sales, and if so does that now mean with a declared value that a normal exorbitant CA sales tax will also be applied?
-Does the new 11% excise tax apply to PPT of ammo when transfer is done at the FFL?
-Does the somewhat recent change in 1-30 day purchase now apply to PPT sales?
-Last- Any difference in the above answers in regards to handguns versus pistols?

Thanks in advance for reading these questions and look forward to actual rather than speculative answers.
larry

THANK YOU "QUIET" for your detailed reply!

[Quiet]

In regards to a PPT at an FFL.
1-Does the new 11% excise tax get applied to these types of sales, and if so does that now mean with a declared value that a normal exorbitant CA sales tax will also be applied?
1-Does the new 11% excise tax apply to PPT of ammo when transfer is done at the FFL?

2-Does the somewhat recent change in 1-30 day purchase now apply to PPT sales?

3-Last- Any difference in the above answers in regards to handguns versus pistols?

1.
The 11% excise tax is collected by a CA FFL dealer, CA firearms manufacturer, or CA DOJ licensed ammunition vendor for a retail sale of a firearm, firearm precursor part, or ammunition that is conducted within CA. [RTC 36011]

In order to be considered a retail sale, the item (firearm, ammo) needs to be from the CA FFL dealer/ammo vendor's inventory. [RTC 36001(i) and 6007(a)]

A PPT would not be a retail sale, because the item does not come from the CA FFL dealer's inventory.
~A PPT is a face to face transfer between CA residents facilitated by a CA FFL dealer.
^If the firearm is shipped, then it is not a PPT. If one of the parties involved is a non-resident of CA, then it is not a PPT.

If the firearm/ammunition is shipped to the CA FFL dealer/ammo vendor, then it would be a retail sale because the item will first be entered into the CA FFL dealer/ammo vendor's inventory before being transferred. [RTC 6007(a)(2)]


2.
Currently, the 1 in 30 day wait does not apply to PPT. [PC 27535(b)(8)]

Effective 01-01-2025, the 1 in 30 day wait will apply to PPT [PC 27535(a)] with the exception for specific types of PPT [PC 27535(b)(8)(9)]


3.
No.




Revenue and Taxation Code 36011
Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.

Revenue and Taxation Code 36001Revenue and Taxation Code 6007Penal Code 27535
(a) A person shall not make an application to purchase more than one firearm within any 30-day period. This subdivision does not authorize a person to make an application to purchase a combination of firearms, completed frames or receivers, or firearm precursor parts within the same 30-day period.
(b) Subdivision (a) does not apply to any of the following:
(8) Any transaction conducted through a licensed firearms dealer pursuant to Chapter 5 (commencing with Section 28050).
(c) This section shall remain in effect until January 1, 2025, and as of that date is repealed.

Penal Code 27535