Markd,
You did not do an out of state transfer. You special ordered a weapon from a local gun dealer. If you paid the local gun dealer, he (or she, or it) was also obligated to collect California sales tax.
I know a "friend" who has purchased many guns from out of state.
He has paid the following in southern cal ...
FFL #1
Discretionary fees
$40 for FFL paperwork/storefront/dude to be there when UPS/Fex arrives
$2 for DROS paperwork
State Fees
$14 for DROS
FFL #2
Discretionary fees
$36 for FFL paperwork/storefront/dude to be there when UPS/Fedex arrives
State Fees
$14 for DROS
FFL #3
Discretionary fees
$50 for FFL paperwork/storefront/dude to be there when UPS/Fedex arrives
State Fees
$14 for DROS
Sales taxes are due next tax season on form 540, I'm sure all California residents buying items from out of state pay their USE taxes every year as required by law.
My "friend" has also transfered a gun "locally" for $25 bucks total ($11 FFL + $14 DROS) through Turners Outdoorsman in SoCal.
To be fair, your FFL insulated you from possible fraud by fronting the money. He has some obligations for merchantibility once he becomes the seller of the weapon.
I have only had one FFL willing to special order a weapon and start the paperwork with the incoming serial number before the actual gun arrives.
You should run away from FFL's that charge a percentage fee IF:
You are only using them as transfer FFL.
1. You make the deal.
2. You pay for the gun.
3. You pay for the shipping.
4. You take the risk that the gun ain't what it was advertised as! i.e. 98% gun is in your opinion a 75% gun! owie!!
Percentage charges without a cap (10% on a 50 buck gun is fair, 10% on a 5000 buck gun is not!) when you do all the work and take all the risk is just unfair (IMHO).