Sorry Click the link then the 4th post then #18
The Comptroller's office has decided that since you can't receive the gun directly from the internet seller your FFL has become a part of the transaction. As such he/she is responsible for collecting the sales tax. Call the Comptrollers office and ask.
If you have a suspicion that the dealer is pocketing the tax you could follow up with the state. I was under the impression that it was the buyer's responsibility to pay the "use tax" on their yearly tax filing...not the dealer.
Post the shop so others can make an informed decision on whether to transfer there.
The Comptroller's office has decided that since you can't receive the gun directly from the internet seller your FFL has become a part of the transaction. As such he/she is responsible for collecting the sales tax. Call the Comptrollers office and ask.
Cite?
Here is the post from the Spikes Tactical group buy.
http://www.mdshooters.com/showpost.php?p=1630394&postcount=1
I have heard of this happening before. It is not right. The FFL doing the transfer is selling you nothing but a service. Service is not taxable. If you purchase out of state on the internet, YOU are responsible for paying the sales tax to the State of Maryland.
MD's tax is not exclusively "sales" it is "sales AND use"+1, The MD Comptrollers opinion does not establish MD tax law. If the “purchase” transaction is completed out of state, MD cannot legally collect sales tax, unless the practice is established by legislated and signed MD law, as with out of state vehicle purchase sales tax assessments.
Fred
I have heard of this happening before. It is not right. The FFL doing the transfer is selling you nothing but a service. Service is not taxable. If you purchase out of state on the internet, YOU are responsible for paying the sales tax to the State of Maryland.
MD's tax is not exclusively "sales" it is "sales AND use"
Try buying a piece of heavy machinery out of state and using it in MD ... the Comptroller's Office WILL be there looking for their cut ... it is both "opinion" and LAW. Boaters know this by heart; everyone knows it doesn't work to buy a boat in DE or PA, register it there and use it in MD ... 190 days later, you will be getting the letter