If a gun is listed as on a form 4 the downside to that is is selling out of state the transfer tax is doubled. One tax to get it to a dealer one tax to get it to an individual both on form 4.
... if the weapon is owned by an individual and NOT in the inventory of a dealer, the individual must pay $200.00 to transfer it to an SOT3, who, presumably, will sell it to the purchaser who must pay another $200.00?