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It would typically be the store where you actually take possession of the firearm. If the FFL in Indiana is shipping it to your FFL in Illinois you are not taking possession. The Indiana FFL is going to want a copy of the Illinois FFL documentation before he ships.
The store where you take physical possession.
Federal law allows you to acquire rifles or shotguns from a licensed dealer in any state, as long as the firearm is legal to possess in your state. Some states (California) prohibit their residents from acquiring a gun in any state. Anything NOT a rifle or shotgun, such as handguns, frames, PG only shotguns.....may only be transferred to you by a licensed dealer in your state of residence.
May an unlicensed person acquire a firearm under the GCA in any state?
Generally, a person may only acquire a firearm within the person’s own state. Exceptions include the acquisition pursuant to a lawful bequest, or an over-the-counter acquisition of a rifle or shotgun from a licensee where the transaction is allowed by the purchaser’s state of residence and the licensee’s state of business. A person may borrow or rent a firearm in any state for temporary use for lawful sporting purposes.
As an aside, I've gotten into the habit of contacting the LGS prior to purchase just in order to make sure that they accept a shipment from another seller. I started doing that because I've come to find out that even though the seller may have my LGS as a registered transfer FFL, the LGS won't accept deliveries from (prior past negative experiences and such.) said seller(s). HTH.
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