Free: Contests & Raffles.
In WA state:Whether it comes from a private party or company, there is no sales tax that needs to be paid (assuming it comes from out-of-state). In-state deals will require sales tax just like any purchase you make at any store, but you pay that sales tax at the time of purchase with the seller--not with your FFL holder who is doing the transfer. If they try and charge you sales tax, they're just trying to pocket extra $$$ at your expense.
I recently ordered a new gun from a dealer in Oregon and fully expect to be paying WA state sales tax to my FFL holder upon completing the transfer...http://dor.wa.gov/content/getaformorpublication/publicationbysubject/taxtopics/firearmtransfers.aspx