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if you are a WA resident you have to pay sales tax. thats why mattress world is no longer around. if the FFL dealer is not charging you for it, they are breaking the law. also you cant buy a firearm in oregon if you are a WA resident.
Mattress World only got in trouble because DELIVERY to addresses in WA constituted "doing business in WA". But, as I read the law, if a hand gun is purchased out of state it must be shipped to an in-state FFL, who would, by law, collect the use tax. A long gun could be bought out of state, face to face from an FFL, and delivered on the spot.
If I buy a long gun,FTF, from an FFL dealer in OR, and I pick it up in Or, do I have to pay WA state sales tax?
You can buy a long gun out of WA state and bring it back with you, then you're supposed to go to the local Revenue Dept. office and pay the use tax on it.
If you buy a handgun out of state they have to ship it to an FFL in WA, the WA dealer is supposed to collect the use tax on the VALUE of the gun, including shipping. If the price paid is too low the FFL is supposed to have an evaluation run and you pay the use tax on that amount.
That is the law, some FFL's aren't yet doing it, if they get caught (like Mike at Brightwater did a few years ago) then they owe the back taxes and possible fines out of their pockets.