Who pays for the ATF eForm 4 tax stamp? FFL or Customer?

When you are applying for your tax stamp using the ATF EForm 4 with your dealer, you will need to pay for the $200 tax stamp.  However, who pays for the tax stamp?  Generally the customer will pay for the tax stamp on the Pay.gov section of the application.  We have heard of the FFL paying for the tax stamp and subsequently charging the customer the $200.  Both are acceptable and may vary from FFL to FFL.

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