If an Idaho citizen buys a firearm from an out-of-state dealer or private citizen, federal law prohibits the firearm from being shipped directly to the purchaser. Instead, it must be sent to a Federal Firearms Licensee (FFL) in Idaho. Over 1,200 FFLs in Idaho carry licenses issued by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), including gun shops and sporting goods stores.
As directed by the ATF, the FFL is responsible for running the required background checks before releasing firearms to the buyer. A fee is normally charged for this service, typically called a firearm transfer fee or gun transfer fee.
An Idaho citizen who wants to buy a firearm from an out-of-state dealer or private citizen must first confirm that a local FFL will accept the shipment.
If the FFL is only performing a service by accepting the shipment and performing the required background checks, no sales tax should be charged on the firearm transfer fee.