ROMAC--I think you got robbed on the sales tax. If you had a gun shipped in to a Delaware FFL from out of state, I'm sure no tax is due. The reciprocity you speak of has to do with Pa and DE residents being able to buy firearms in both states. It has nothing to do with collecting out of state sales tax. Do you really believe they remitted your tax money to Harrisburg? If you have a gun shipped in to Pa. from out of state--you pay no sales tax unless it's from a store that has a business presence in your state--like Cabela's!! If it's coming from a private seller--NO tax is due on that deal either. Now--most states want you to declare purchases made out of state on your state income tax forms and pay the tax. That deal is up to you. I think you were hosed!!