The use tax applies to every transaction where items are brought into the state. If I buy anything in Oregon and bring it back, I am supposed to report the purchase and pay the use tax.
An intra-state private sale gun transfer does not require paying use tax as long as the seller could show he paid tax on the gun at some point in the past.
FFLs are licensed by the state as well as the federal gov't and the DOR is just using them to collect the use tax on transfers from out of state. Same way they use retail stores to collect sales tax. Neither is an agent of the state.
It's a good question, but WA just wants your money. If they want our guns, they'll let us know.
Last edited by Niner4Tango; January 9, 2013 at 07:15 PM.