FFL fee for a gifted gun

[mendozer]

We all know you pay sales tax on a FFL, either new or used (like shipped to the store). However, I don't know if you pay a tax for a gifted gun. Say Grandpa wants you to have his M1 and you go the FFL and pay the transfer fee of $25. Is that it or do they make up a sales tax for what it would cost?

[Massivedesign]

We all know you pay sales tax on a FFL, either new or used (like shipped to the store). However, I don't know if you pay a tax for a gifted gun. Say Grandpa wants you to have his M1 and you go the FFL and pay the transfer fee of $25. Is that it or do they make up a sales tax for what it would cost?

Grandpa can just give you the gun then. 594 provides transfer exemptions as gifts for immediate family.

[MadPick]

I suspect that Grandpa lives out of state...?

If an gun gets shipped to an FFL from an out-of-state individual (not an FFL), then no sales tax is collected. It doesn't matter if it's a sale or a gift.

[deadshot2]

I suspect that Grandpa lives out of state...?

If an gun gets shipped to an FFL from an out-of-state individual (not an FFL), then no sales tax is collected. It doesn't matter if it's a sale or a gift.

Better yet, just go visit grandpa.

[quantsuff]

Does the exemption apply if it is grandpa's executor?

[deadshot2]

Does the exemption apply if it is grandpa's executor?

Executors are merely facilitators who usually don't take physical possession of the estate. They just make sure it goes to the people specified in the will. I seriously doubt that an executor would have to undergo a BGC and then have the benefactor do the same, all for the same transaction.

[rodell]

I suspect that Grandpa lives out of state...?

If an gun gets shipped to an FFL from an out-of-state individual (not an FFL), then no sales tax is collected. It doesn't matter if it's a sale or a gift.

The FFL will certainly collect tax, if they are on the up and up. I have shipments to Jason's from individuals all the time and tax is always collected. I don't know what would be done if a receipt was included for 0$.

[mendozer]

I would assume it's a PP transfer 594,

[MadPick]

I suspect that Grandpa lives out of state...?

If an gun gets shipped to an FFL from an out-of-state individual (not an FFL), then no sales tax is collected. It doesn't matter if it's a sale or a gift.

The FFL will certainly collect tax, if they are on the up and up. I have shipments to Jason's from individuals all the time and tax is always collected.

Incorrect. See the DOR letter here:
http://dor.wa.gov/docs/pubs/specialnoti ... rearms.pdf

[rstrobel]

I suspect that Grandpa lives out of state...?

If an gun gets shipped to an FFL from an out-of-state individual (not an FFL), then no sales tax is collected. It doesn't matter if it's a sale or a gift.

The FFL will certainly collect tax, if they are on the up and up. I have shipments to Jason's from individuals all the time and tax is always collected. I don't know what would be done if a receipt was included for 0$.

I've bought several guns from out of state private parties since 594 passed. Never once has tax been collected. It is not required.

I wonder where the tax money you paid has been going?

[Unicorn]

Dealers are not required to collect the Use Tax on private party transfers when the gun comes from a private party.
From the finding on I594,

To encourage compliance with background check requirements, the sales tax imposed by RCW 82.08.020 would not apply to the sale or transfer of any firearms between two unlicensed persons if the unlicensed persons have complied with all background check requirements.

The DOR sent out a letter explaining that his also applied to guns coming in from out of state if it came from a private person.
Now if grandpa has a local dealer send it instead of just going to UPS himself dealers are required to collect the tax.
We could, for whatever reason, collect the tax and send it to the state.
If it comes through another dealer, and there's no receipt or it says $0 as in a gift we have to base the tax on "Fair Market Value" (FMV). It's not a very concrete rule on how FMV is determined though. Other than listing things like the Blue Book of Gun Values or similar as a source. We usually base it on various auction sites (what similar guns have actually sold for) and what we'd sell it for ourselves.

If it comes from an estate (in state) then no tax or background check, but you have 60 days to notify the state if it's a pistol. Of course there's no form so you have to call them and hope to find a person who knows how to do it.

(g) A person who (i) acquired a firearm other than a pistol by operation of law upon the death of the former owner of the firearm or (ii) acquired a pistol by operation of law upon the death of the former owner of the pistol within the preceding sixty days. At the end of the sixty-day period, the person must either have lawfully transferred the pistol or must have contacted the department of licensing to notify the department that he or she has possession of the pistol and intends to retain possession of the pistol, in compliance with all federal and state laws.

It's such a silly law. If I give my first cousin a shotgun no background check needed. But if I sell the same cousin a rifle a week later then we have to go through a dealer.
Same thing for spouses, but we can also loan each other guns without having to do the background check in addition to gifts to each other.

Most of I594 created RCW 9.41.113. A few other sections had changes because of it, but .113 was created entirely by I594.
http://apps.leg.wa.gov/rcw/default.aspx?cite=9.41.113