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David,
Apology for poor phrasing. Yes, a transfer from individual to individual absolutely requires payment of the $200 tax. I meant the situation where X has a gun for sale and Y wants to buy it. They are both in the same state. If X sells to a dealer, that is $200. Then the dealer sells to Y with another $200 plus the dealer markup. But if X sells directly to Y, the tax is only $200 (one transfer) and the dealer markup/fee is saved as well.
Sorry for any confusion caused by my wording.
Jim
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