I hope you're being facetious about Walter being my "friend"!! Anybody who tries to stiff me by charging sales tax on gun safes, even AFTER being given two copies of the MA DOR ruling that made them sales tax exempt is NO FRIEND of mine!
Now to your question:
- The AG Regs allow guns that are NOT approved by the AG to be sold to LEOs and LE agencies.
- HOWEVER, MGL from Ch 180 of the Acts of 1998 does NOT allow such an exemption for LEOs and LE agencies. Therefore, after the "List" was first published, ONLY those on the List can be sold to LEOs and LE agencies by MA DEALERS!! [Therefore, the LEOs and LE agencies can order from NON-MA dealers if they want to - individual LEOs would have to have the LE agency order the guns and then make the transfer to the LEO.
- Any non-List handguns can NOT be re-sold by a MA FFL, but an individual owner (LEO) could sell it privately.
- LE Only mags can NOT be sold to any non-LEO in MA, even after the Fed Ban expires. The MA parallel ban has NO EXPIRATION! No Post-9/13/04 mags that are >10 rds can be possessed in MA, except by LEOs (purchased strictly for LE purposes although they can be carried off-duty).