I heard something about voiding the tax if you could receive an invoice stating that there was no cash value per say/ invoice stating $0. "Firearms as gifts A firearm received as a gift is subject to use tax unless it can be shown that the prior owner paid retail sales or use tax. (RCW 82.12.010). The Washington dealer may use the current fair market value as the taxable amount to calculate the use tax. " I was curious about a sweepstakes/giveaway. I contacted the people holding the contest in which in their terms and conditions in their contest stated: "The rifle was manufactured by and will be transferred by __________ and will be treated in a fashion of purchasing a gun from that manufacturer without any transfer of funds. No cash value can be substituted for any awarded prize..." I asked the holders how they would handle the transfer process and this was their response. "We can send a receipt from our FFL for $0 as a promotional item which would void any tax on the item and you would have to pay the transfer fee. Promotional items under $2000 in value are not taxable in any state unless total accrued value over the course of a year totals or exceeds $7500 as far as my understanding goes." My question is. Are they correct? Would a sales receipt stating $0 and stating it as a promotional item void the tax?