What you need to know

Taxes and firearm

Any firearm purchased online will require you to pay your California sales tax. https://www.cdtfa.ca.gov/industry/gun-dealers.htm

How to get your proof that you paid California Sales Tax


If your receipt does not indicate "CA sales tax" then it is assumed that the sales tax is collected for the state where the seller is located.

  • Contact the seller via email and ask them if the tax collected was for California? In your email, please include "California sales tax" just in case the owner or seller replies with a simple "yes".
  • Once you receive that email, keep it where you can find it since I will ask for it on our first meeting.
  • Please do NOT send it before our first meeting since it will be buried with the other 100 emails I get every other day.

DELIVERING AND REGISTERING FIREARMS OR AMMUNITION FOR OUT-OF-STATE RETAILERS


When a California Federal Firearms Licensed dealer (FFL) completes the registration and transfer paperwork and delivers a firearm or ammunition to a California purchaser on behalf of either an out-of-state private party or an out-of-state retailer who is not registered with the CDTFA, the California FFL dealer is presumed to be the retailer of the firearm or ammunition and generally owes sales tax on the total amount of the sales price including any service charge or handling fees but excluding the DROS fee. This is by operation of law, only the California FFL dealer possessing the firearm or ammunition has authority to transfer title to the purchaser. As a California firearms dealer, you should obtain a copy of the sales contract or invoice from the out of state seller or the purchaser in order to determine the proper amount of tax due on the sale.

Note: On and after January 1, 1999, the CA DOJ transfer fee is not subject to tax.

OUT OF STATE RETAILER'S OBLIGATION TO REGISTER WITH CDTFA

If you sell firearms, ammunition, and related accessories, you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller's permit, file sales and use tax returns, and make payments for tax due on your sales or purchases. You can use our online registration system to quickly and easily register for a seller's permit.

Importers, manufacturers and dealers (retailers) of firearms in the United States must first register with the United States Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) to obtain a Federal Firearms License (FFL) before making any sales of firearms. It is unlawful for any person other than a registered FFL holder to make sales or transfers of firearms between private parties or across state lines.

Online Retailers

Here are a list of known (or probably) who has a California Seller's Permit. Which means, I will not be required to collect sales tax.

It will grow as I find out.

Gunbroker
Surplus Ammo