Ok, a friend of mine (NH resident) wants to buy a rifle but the seller is a person who lives in Mass. The rifle is an M1A. How does he go about buying the rifle? Can the Owner (Mass resident) bring the rifle to an NH store and have the transfer take place through them? Or does the owner have to have a Mass FFL ship the rifle to an NH FFL? Could the NH resident perform the transfer at a Mass FFL? If the NH resident did that wouldn't he have to pay sales tax?