Quoted:
A few years back I bought a rifle from ORF and had it transferred to a dealer in East Texas. The total cost of my transfer - excluding the sales price and shipping, which I paid ORF - was $20. I was told by a local dealer that the cost of doing a transfer is the transfer fee + 8.25% sales tax on the price of the firearm.
Is this right? If so, when did this change occur?
I'm an FFL.
There is no Texas
Sales Tax paid on a firearm purchased out of state and transfered to a Texas FFL.
Unless.............the firearm was purchased from a seller who has a business location in Texas. For example, Cabelas has an online gun library showing firearms from several of its stores in various states. If a Texan buys a gun from an out of state Cabelas, it will be Cabelas who is responsible for collecting Texas sales tax, not your local FFL.
Texas
Use Tax is another story- but an FFL does not collect the tax.
http://www.window.state.tx.us/taxinfo/sales/faq_use.html#use3
3. Do I owe tax on goods purchased via mail-order catalogs or Internet merchandise?
Yes. A seller who uses catalogs or the Internet to sell goods is treated the same as any other seller of taxable items. If you purchase merchandise through a catalog or the Internet from a seller located in Texas, you owe Texas sales tax on the purchase. If you purchase merchandise through a catalog or the Internet from a seller located outside of Texas and use the taxable item in Texas, then you owe Texas use tax on the purchase. An out-of-state mail-order company or an Internet company may hold a Texas Sales and Use tax permit and collect Texas tax. If the out-of-state seller does not have a Texas permit or does not collect Texas use tax, the use tax is due and payable by the purchaser.
I don't think I've ever met anyone who has actualy paid Texas Use Tax.