I have seen both here in IL. I was going to do a transfer at a local gun shop until he told me he had to charge sales tax?? I called my FFL I normally go through and he said if he did not order the gun from his supplier he does not charge sales taxes. So some ARE charging sales taxes on guns that they are not "Selling" and I wonder if these funds are being sent to the state or in their pockets????
I just ordered some new handgun's from Buds this week and before I ordered them my FFL wanted to see if he could get them cheaper for me, after checking he could beat the price per gun by $10 but........ shipping fees were $10 per gun and state sales taxes knocked him out of the deal!