I have a friend who is in California interested in a C&R gun I have (colt shows 1971 date on it via lookup so its C&R). I wouldn't think he needs to pay California sales tax as I am not a California resident or ffl (though I may have a ffl ship it) so I don't think it applies as I never charged anyone else sales tax in other states. Also, are some dealers kinda weird about taking C&R guns as transfers or is he good at any California ffl that takes transfers. If it helps he can get his C&R but I know all it does is bypass 10 day wait. Thank you for the help.