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Gun shops or gun dealers are sometimes referred to as an FFL, FFL dealer, or a FFL holder because they have Federal Firearms License and thus are a legal business in which to sell firearms, for example rifles, shotguns, and handguns.
So I found an out-of-state dealer that would sell me a factory-new, unhandled gun at a great price (saving me over $100). I then started searching for an FFL dealer to do the transfer. Most of the dealers within 25 miles wanted to charge high percentage-based fees and sales tax for the transfer.