It appears that this is being done under the guise of "responsibility" "insurance", etc.etc.
Sounds like BS to me. His transfer fee should be set to cover whatever "research" he has to do to ensure that he can indeed sell the gun to you. No different than if he took in a used gun for resale.
I would go home, consume 4 lobsters, a jar of jalapenos, 6 over-ripe peaches, and a twelve pack of Stroh's. Then I'd go back to the dealer an hour later and turn his store into a super fund site.
Cheaper way out is buy that can of "Liquid Ass" that Wayne Wong posted about in another thread. Give the guy a good spraying and leave the shop . . . . permanently.
I got hosed for sales (use) tax on on both the price of the gun and the transfer fee, on my last transfer.
BTW, I have seen the letter sent to MA dealers by the DOR, instructing them to collect the "use" tax on the gun and the transfer fee. Some dealers collect the taxes, and others ignore it.
Jack
Jack, a sales tax on a transfer fee is ILLEGAL . . . there is no sales tax on labor, only "hard goods". I've been a MA Vendor with a Sales Tax # since 1966.
On the other hand, I've had someone in the Sales Tax Unit tell me to my face to charge sales tax on services, refuse to give me a copy of the actual sales tax law when I got one of my sales tax numbers in ~1970 . . . finally I told him I wasn't leaving his office without it and he gave in. I have learned that if you send a letter to the Commr of DOR (to the listed PO Box) that it goes to "dead letter office" and is never seen by the Commr or his staff. I found this one out only recently but it explains why I had to go to my State Rep to get their attention the first time. There are a lot of shady dealings going on in DOR (that are unethical at best and perhaps illegal) and one day they will get their comeuppance.
I'd love to see that letter from DOR. I am looking at my Form ST-9Q and instructions for filing the quarterly sales and use tax report and there is no place on the form for declaring "use tax" except for purchases the holder of the sales tax number makes as tax exempt and later converts to personal/business use that is taxable.
I don't doubt for a second that some dolt may have issued a letter, even though the law says otherwise. It is the responsibility of the purchaser to pay the use tax directly to DOR based only on what the product cost the purchaser . . . not on transfer fees, separate shipping costs, "assumed list price" by some third-party, etc.