You still fill out the paperwork and you still pay the transfer tax, the only difference is that if the gun is outside your state, the gun can be shipped directly to you, it does not have to go through an FFL/SOT, who will charge you a transfer fee.
If the gun is in your state, you can purchase it directly from the owner whether you have a C&R or not, and do not have to go through an FFL/SOT, as long as the paperwork is approved.
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