Well, this is one more thing the thieving state is doing. Read on the states site and you will see this:
"If the firearm is obtained by gift, the instate dealer is obligated to collect use tax on the fair market value of the firearm, unless the receiving person can document that the prior owner had paid retail sales or use tax on the firearm."
So somebody can buy you a gift, pay their state tax, transfer it to you, and you now get to be taxed again for "use". B.S.
Not that I would ever ever suggest this but two boxes shipped via UPS cost a whole heck of a lot less.