Not all yet, only if they have a brick and mortar store or offices in the state.
Yep. They'll hit you with the tax if you buy new stuff from Amazon.com, buy used from out of state and you're good. They'll hit you with the tax on guns you transfer through a 01 FFL, the one time I made the mistake of doing that they even charged me tax on the shipping The way around that is to transfer your stuff through the place on post or get your own FFL.
the folks whining about the fee should get their own FFL and do it if it is just SO easy
The problem with that is you're not supposed to even apply for a 01 if you don't intend to 'engage in the business'.