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It is my understanding (as a NON lawyer, of course) that a "straw purchase" is only applicable if there is some underlying reason that the individual receiving the firearm somehow cannot obtain the firearm on their own. For example, if I were to purchase a pistol and give it to a friend of mine who assaulted an officer in his younger days, that would be a straw purchase. But if I purchase the same pistol and hand it off to my girlfriend who has never even gotten a speeding ticket, it's all clear.
The face-to-face rules should apply at all times. That basically means that if I am aware of anything that would prevent someone from legally owning a firearm, I cannot sell or gift a gun to them. Otherwise, it's just like going to a gun show to sell a gun - all you know is that the individual has cash in his hand and a driver's license from your state.
This assumption is based on the fact that there is no intrinsic difference between buying a gun and handing it off in an hour, or buying a gun and handing it off three years later after it's been in my safe.
Edit: A thought occurs. Is there any reason she can't just go with you and make the purchase? Then she's on the form. You can give her the money before you go in the shop if you're worried about that part, but it shouldn't be an issue anyway. If she clears the NICS check, it's hers.
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