What Hkmp5sd said if you are buying from a dealer or buying from an individual in your own state. If you are buying from an individual out-of-state, there are going to be two transfers (owner to your dealer, then your dealer to you) and two $200 taxes to pay; it will be a matter of negotiation who pays what. (If it is a C&R gun, and you have a C&R license, then you can buy directly from out of state, one transfer, one tax.)