Quoted:
if i buy a pistol out of state and have it sent to an ffl in ct do i have to pay CT sales tax?
Thanks
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Actually
yes, you are supposed to pay CT's sales tax on it if the item costs more than $25. Its just the FFL isn't the one collecting it. Instead you are supposed to claim it on your CT 1040 tax form. It is called a "Use Tax". But in reality many people just ignore that portion of the tax form and leave it blank.
Technically many products or services you buy out of state and online that do not have a CT sales tax applied to it, or if the other state's sales tax is less than CT's sales tax, you are supposed to report that and pay either the CT ax rate or the difference between the CT rate and the other state's rate if CT's is higher.
See the following form and instructions:
http://www.ct.gov/drs/lib/drs/forms/2013forms/salesandusetax/op-186.pdf