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Is this a straw purchase??
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The layman definition of straw purchase includes any use of a third party the legal definition used by the AtF is lying on question 11 on the 4473.
Your situation fits both definitions so yes it's a straw purchase. However to convict they would need to prove intent at the time of the sale.
BTW the legal way to do it would be to just buy it and have the NC dealer ship it to a NY dealer and the actual buyer do the transfer in NY.