Has anyone paid the Virginia use tax on a firearms purchase from out of state? Particularly purchase from out of state business via Internet and then the business ships to a gun store in Virginia with an FFL.
It's like sales tax for internet purchases where the seller doesn't collect sales tax because their store is out of state.

Is your FFL trying to collect? I don't think its legal for them to do so.  You're responsible to pay it when you file your tax returns.

Exactly.

No, they aren't trying to collect. I'm still waiting for it to be shipped.
I'm just asking in advance. Thanks.

I know there have been threads in the past over in GD about FFLs trying to collect state sales tax on transfers. Of course each state is different in their sales tax laws.



But in VA it would be like UPS trying to collect tax on all of your Amazon purchases.

In California, the state tax department has ruled that FFLs must collect sales tax on the price paid for guns that they transfer, as well as the transfer fee.

Amazon already has collected in Virginia.

Not a tax expert, but....

If you pay a guy in another state for a gun, The sale occurs in that state, not yours.

The seller most likely is not going to collect taxes.  

Once the gun has been bought by you in the other state, it is your gun.  

So when you ship it to the FFL it is already your gun and no sales tax is due.

The issue is that no tax was collected anywhere for the sale, so your home state wants to hit you with a "use" tax.  All states are looking for money anywhere they can get it.    The interstate commerce protection act clearly states that no taxes are collected on sales that occur across state lines.  The exception is for business that have a presence in more then one state. They must collect in all states that they are in regardless of shipping point.

However,, that being said you are still be obligated to pay the "use " tax on the item.  States have only just begun to explore charging this use tax as the volume of out of state sales has drastically increased with the advent of Amazon,etc.

So yes you are to report and pay the tax.    

Pennsylvania sends out an official request to list all internet purchases and the tax due in an attempt to collect.

It is the burden of the state to prove you made the purchase and owe the tax.  The form is a voluntary admission of owing taxes.

Only on items sold directly by Amazon.
Items sold by third parties but fulfilled by Amazon or 100% third party sales do not have taxes collected(yet). I need to pay the use tax on those items when I do my income taxes.
 

Because third party sales are NOT Amazon.

The Virginia Department of Taxation says that the sale takes place where the goods are delivered to the customer.