I have bought two guns from Guns America. It worked out well both times. Both were with reputable gun dealers. One gun was a rifle I couldn't find locally and the other was a really good price. I would shy away from buying from individuals. I think 95% of people are honest, but if you happen to get that one dishonest person, it will make up for all the good deals. The dealer that receives the rifle and charges the FFL fee shouldn't be charging sales tax.