I think there is still some confusion. Since I got the EVO 40, let me see if I can clear this up, using my transaction as an example.
The seller, who is out of country, transferred the item to his Class III dealer in Texas and paid the tax to do that.
I sent the dealer a money order for the EVO and $25 for shipping, along with copies of my dealer's SOT and FFL paperwork. My dealer is here in Tampa, FL.
The Texas dealer will get ATF approval to transfer the EVO to my dealer -- Texas to Florida. Once that's done, he will ship it to my dealer -- no tax involved.
Once my dealer gets it, he fills out the paperwork and I send it to ATF along with a $200 check for the transfer stamp (tax). Once ATF approves it, they send the form with stamp to my dealer. He calls me and I go in and pay him his $50 fee for transferring it to me.
Total cost to me was $575 for the EVO, $25 to the dealer in Texas for shipping, $200 to ATF, and $50 for my dealer's fee.