For in-state transfers: if you transfer it to an SOT first (on a Form 4), that transfer is taxed ($200). Then the customer would incur another $200 tax transferring it from that SOT. There is no reason to go through an SOT for an in-state transfer, and you and/or the buyer would be out an additional $200.
Note that for an out of state transfer, you must transfer it to an SOT in the destination state first (Form 4 & $200), and then a Form 4 from the SOT to the buyer (another $200).
-z