https://www.nmsd.wednet.edu/userfiles/-12/My Files/Business Forms/Accounts Payable & Purchasing/Use Tax Guidelines.pdf?id=901
Washington state use tax is supposed to be paid on any purchase that a Washington resident makes anywhere, when that item enters the state, unless full Washington sales tax has been paid. Most people never pay on most items, but with guns they have you over a barrel, because you cannot avoid the state paperwork at the time of transfer.
Exactly.
I knew WA was going to come up as an example because it's one of only a few states that has a very regressive tax structure. The state can't collect a lot of revenue because it has no provision for an income tax. They have to resort to so called "use tax" to have a prayer of collecting enough taxes. With internet sales being what they are they have to rely on dealers, and it isn't just FFL's, to collect that tax. There used to be brisk sales here of used firearms without FFL transfers. Now with the UBC they collect a lot more tax and the FFL, by law, is the tax collector. If an FFL wants to keep doing business in this state they better collect the tax.
WA implemented the licensing of all water craft years ago, another "use tax", as a means to collect tax. To date they haven't been able to find a way to enforce a use tax on used farm equipment like tractors but believe they have tried. They also keep introducing legislation for a state income tax but it never goes anywhere.
I don't mind the use tax. If I don't want to pay it I just don't use (purchase) the item.
Washington doesn't have a tax problem, they have a spending problem.
I think it depend on your state. It used to be, the buyer (you) were responsible for paying sales tax on things you bought online. Obviously, almost no one ever did this so some states now require online retailers to collect sales tax (I think Amazon started charging me state sales tax a year or two ago). I don't think the FFL would be responsible for collecting tax, but IANAL so what to I know!You buy a gun on line. Seller of the gun does not collect sales tax. Is your ffl required to collect the sales tax? Was curious. Thanks in advance for any info.
As I see it, ....