Damn, nice fee - NOT! The dealer here in AL that I deal with charges me $35 for a transfer and though I could save $15 by driving a half hour one way, I would have cost of gas, my time, and needing to know and trust someone new. The dealer I deal with told me that sales tax isn't charged on a firearm unless the gun was bought through the business (i.e. if they used their money to buy say a receiver from FAC and then I paid them I would have to pay sales tax). To further my example - If I pay FAC with my CC and it is shipped to the ffl - no sales tax. I find it hard to believe that PA law would be that different on the tax - although nothing seems to surprise me anymore with how some state laws are. As for a use tax or whatever your state calls it, that is something that you voluntarily pay when filling out the state income tax forms at the end of the year (at least here in AL).