So I've seen a few listings of DD's now and the ads state "I will pay the first $200 stamp if the buyer is out of state" or "This has to go out tax paid and I'll cover the first stamp, local or to your DD dealer", what is this consecutive taxes about? How is this different from a MG / SBR / or suppressor? I bought a LE6921 and M203 and paid the $200 for both the SBR and Launcher, never had to pay another tax or anything, is it because its out of state? And if so, my M203 came in before my LE6921 and I had since moved and I never had to repay any tax in my current state? Help me understand this?
James
Originally Posted By schaz42:
So I've seen a few listings of DD's now and the ads state "I will pay the first $200 stamp if the buyer is out of state" or "This has to go out tax paid and I'll cover the first stamp, local or to your DD dealer", what is this consecutive taxes about? How is this different from a MG / SBR / or suppressor? I bought a LE6921 and M203 and paid the $200 for both the SBR and Launcher, never had to pay another tax or anything, is it because its out of state? And if so, my M203 came in before my LE6921 and I had since moved and I never had to repay any tax in my current state? Help me understand this?
James
It's not different than any other NFA Title II item. It has to do with if the item is registered on a Form 3 (still at a dealer) or on a Form 4 (Registered to an individual/trust/Corp). Once an item has transferred on a Form 4, it's no longer eligable for a Form 3 (tax free) transfer. First tax would be the Form 4 from owner -> your SOT. Second Form 4 would be your SOT -> You.
Unless you are in the same state as the seller, then you can do a single Form 4 transfer from him to you.
