It does not relieve the buyer from obligation of use tax (that's what it is actually called) unless you can get proof from the seller that WA tax was paid when they bought the firearm. 594 just says the FFL doesn't have to collect it. So yes, when I do private sale transfers, I don't want to know anything about money. So be a good boy and voluntarily report your private purchases to the state so they can have their pound of flesh..........!
I read that part back when 594 first went into effect. You must have a lot of faith in mankind to expect that to happen very often with private sales. Not to mention the lack of enforcement capability.
We are burdened with all kinds of chicken-poop little laws that were somebody's pet project of the moment. Like requiring by law a litter basket in your car. Or having tinted windows too dark. Or using a cell phone while driving. On and on it goes, piling up one at a time over the years. Next thing you know, there are all these little CS laws that are basically unenforceable. Until you come to the attention of authorities, then they will turn the screws on your missing litter basket because you got pulled over for speeding, for example. But as a practical matter, they get very little enforcement attention. Sometimes, passing a new CS law makes someone feel good. But that's the extent of it. Some of them may make some sense but they get lost in the mass of junk because their importance is so low on the list of real crimes that need solving or prevention.
My guess on this is that legalities are not often observed when it comes to inheritance change of possession. I'm not advocating ignoring the law, just figure not many people worry about it or comply.
You mean like federal income tax? This is a question, not a statement: Resale of personal property isn't reportable income, is it? You originally paid money for an object, presumably that money had income tax paid on it. Then you sell the object, you're just turning that object back into money. That already had been taxed.
