Opps, I mis-typed. It would have been better to say transfers instead of buy/sell. Thanks.
The law says;
Quote:
Part II – Tax on Transferring Firearms.
§ 5811 Transfer tax.
(a) Rate. There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.
(b) By whom paid. The tax imposed by subsection (a) of this section shall be paid by the transferor.
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The law says that the seller pays the tax, but I am told that the dealers normally have the buyers write the check so they can send it in with the application.
I guess I am better off quoting the law instead of trying to remember what it says.
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