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Danbrew got in with good stuff while I was typing. He is right about the additional $200 if your seller is not a dealer. Any transfer where a non-dealer is involved requires the tax. Individual to dealer (tax), dealer to dealer (no tax), dealer to individual (tax).
Again, though, if you are dealing with an individual who is a resident of your own state, you don't need a dealer as far as the Feds are concerned, but the actual transfer should take place in your state after the paperwork comes back to the seller.
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