Can a FFL dealer refuse to ship a C&R gun to a C&R FFL holder?

[firestar]

Gunbroker.com

I don't think he is a bad guy, he just doesn't fully understand the law and he is being overly safe. If I can't set him (him and her actually, its appears to be a husband and wife team) then at least I can rip them a new one!

 

[Hkmp5sd]

While it doesn't appear to apply to this dealer, it dawned on me one reason why a dealer doesn't want to sell to a C&R FFL. Occasionally, you will see ads in Shotgun News selling guns that are listed as C&R in the advertisement, yet there is a little note saying they will only ship to 01-FFLs.

If he sells to an 01-FFL, he uses that dealers tax number to avoid having to collect sales taxes, which can be a real pain when selling to different states. When selling to the 03-FFL, who has no tax number and is the end-user, depending on the assorted states involved, he can spend a lot of time keeping tax records and writing checks to the tax agencies.