If it's sold from an individual, in state, there's no transfer fee, the tax stamp takes care of that.Take a $300 .22 can, add your tax stamp and xfer fee and you're in it for $550.
The part you quoted refers to buying the can new. Typically it's ordered out of state. Even if you buy in state you're paying tax, so tax or transfer, either way is an added expense.If it's sold from an individual, in state, there's no transfer fee, the tax stamp takes care of that.
I sold 2 cans & consulted with my SOT# dealer and the ATF .