Unfortunately it's not really our opinion, the guidance is pretty clear now from department of taxation. We continue to fight this reg, but no luck yet.
If it's a private sale between 2 NV residents done in our store for the sole purpose of the background check it is NOT subject to sales tax.
If it's a used gun bought from out of state it IS subject to sales tax unless it's a gift. Same as if you buy a used car out of state or we sell a used gun to you from our inventory.
Sorry guys, please don't shoot the messenger!