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Yes, any time the transfer involves a dealer, there are two tax stamps - one for the dealer to take possession of the firearm from the first party and one for the purchaser to take possession from the dealer.
I suppose that if a guy is buying a $10,000 or $15,000 machine gun, the extra $200 isn't such a big deal (other than on principle), but the extra 5 months would really bug the crap out of me.
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Well we don't rent pigs and I figure it's better to say it right out front because a man that does like to rent pigs is... he's hard to stop - Gus McCrae
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