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Sales Tax on Firearms when transferred?

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metaldoc:
Is sales tax charged by dealers/FFL's on a firearm when they are doing  transfers only?  Example, buying a gun on Gunbroker, paying the seller for the gun and then running shipping and delivery through your FFL of choice.   Is sales tax collected on the sale  price of the firearm?    Is the transfer itself (as a service)  taxable?

Edited for clarification.

bkoenig:
No, tax is not collected.

Gunscribe:
The sales tax on the sale price is not assessed. The transfer service is taxable though. Also I believe that Nebraska law is such that when an out of state purchase is made (internet, vacation etc..) the sales tax is supposed to be paid by the buyer when the merchandise arrives in the state.

unfy:

--- Quote from: Gunscribe on February 24, 2012, 05:21:22 PM ---The sales tax on the sale price is not assessed. The transfer service is taxable though. Also I believe that Nebraska law is such that when an out of state purchase is made (internet, vacation etc..) the sales tax is supposed to be paid by the buyer when the merchandise arrives in the state.

--- End quote ---

See also the NE "Use Tax".  You probably saw something related to it last year when you filed your State Income Tax forms.

Basically, if you purchase anything where Sales Tax was not collected (internet, mail order comes to mind) .... you owe NE Sales Tax on those items.

Thus, if you bought something off of Gun Broker and did not pay any sales tax anywhere for the item itself, you should be declaring it on the Use Tax form when filing NE Income Tax.


The Use Tax has been around for a long time, but it's generally ignored.  And it's damn near impossible for the State gov't to track or prove.  Were some news stories about it last year, etc.  I generally just do a rough estimate and go with that.  Fair is fair.

SS_N_NE:
NE sales tax regs:
http://www.revenue.ne.gov/legal/regs/slstaxregs.html

Services are taxable.
Apparently FFL do not collect sales tax.
You have to pay your local sales tax rate for things you buy out of state of which sales tax has not been paid. "consumer use tax".

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