Regarding transfer vs purchase

[robertgreen79]

I was talking about buying a gun online and having it transferred through an FFL. Is this a true statement? The bold portion that is

Her:

The MD FFL is taking the firearm into his MD inventory and transferring to the MD resident so it is not an out of state sale or purchase. The MD FFL made the out of state purchase which they may do legally

Me:

The FFL holds it [an online gun purchase] while the paperwork goes through MSP, and then tranfers it to me. (I've removed part of what I also said)

Her:

Actually as you state the MD FFL held the firearm. The MD FFL also took it into his inventory during this time. If he failed to do so he violated federal and state law. ATF and the state of MD have very specific logging requirements on this type of transfer. The MD FFL under Maryland law should also charge you sales tax of 6% as well. If they did not they are laible to pay the tax which is their problem now if he did not charge you at the time of sale. Your purchase as far as the federal and state government are concerned was from the MD FFL holder who under law have all responsibility for the sale.

 

[vette97]

Correct, the MD FFL under Maryland law should also charge you sales tax of 6% as well. And since you didn't give the MD FFL any money for the handgun, you pay 6% of zero.

 

[robertgreen79]

Thank you sir!

 

[Mooseman]

To the best of my knowledge that conversation is 100% correct, including vette97s math.

 

[MauiWowie]

Correct, the MD FFL under Maryland law should also charge you sales tax of 6% as well. And since you didn't give the MD FFL any money for the handgun, you pay 6% of zero.

 

[kalister1]

Maryland law has a USE TAX that you are supposed to pay. IF you buy something outside of the State you must pay the difference between the Sales tax you paid and Maryland's tax rate of 6%. The FFL is NOT required by law to pay it, you are.


http://individuals.marylandtaxes.com/usetax/usetax.asp

 

[Dan_Br]

Correct, the MD FFL under Maryland law should also charge you sales tax of 6% as well. And since you didn't give the MD FFL any money for the handgun, you pay 6% of zero.

I am still confused... if I purchase a gun from out of state and it is delivered to a Maryland FFL,(regulated or non) does the FFL collect sales tax?
Thanks

 

[BlitzShooter]

Tax on MD Transfers

When I purchased a lower several years ago, I paid a small amount, I believe $6.00. That was it. They had to record it in the books as being picked up for a sale in MD. The lower was purchased in another State. I did not complain, I had it built custom for me. It should have been allot more that that amount. Hope that helps.

 

[A1Uni]

The Maryland FFL is transferring the gun, not selling it.

Big difference.

 

[rob-cubed]

Exactly. They aren't selling it to you, they are only the middleman for an out-of-state purchase as required by Fed law. They can charge whatever they want for the transfer, but that service is not taxable. Nor is the out-of-state purchase price.

Find a different FFL if they disagree.

 

[robertgreen79]

The Maryland FFL is transferring the gun, not selling it.

Big difference.

Exactly what I thought. Thanks!

 

[rseymorejr]

You are supposed to voluntarily pay the sales tax directly to the state, along with the sales tax for all of your internet and mail order purchases. I think there is a line on the state income tax form just for that. I'm sure everyone does it, I know I do

 

[A1Uni]

You are supposed to voluntarily pay the sales tax directly to the state, along with the sales tax for all of your internet and mail order purchases. I think there is a line on the state income tax form just for that. I'm sure everyone does it, I know I do

Yup, and everyone washes their hands after they go the bathroom too!