It's been posted on here numerous times by me and others. There's more to completing a transfer than filling out the 4473. The dealer has to:
- Accurately complete the form
- Check the accuracy of the customer completed portion
- Log the gun as an acquistion
- Log the disposition of the gun
- Complete the background check
- Maintain the paperwork for many years
- Make the paperwork available to inspecting law enforcement officers
- Potentially deal with traces that might result from the transaction
- Comply with all local, state and federal laws
- Purchase the equipment to complete the BGC...phone, computer, etc...
- Pay the bills to power those computers
- Pay employees to assist (and supervise them to insure they do their jobs correctly)
- Pay for FFL licensing fees
- Pay local business license fees
- File tax forms on sales, including tax-exempt sales like BGCs
- Pay accountants and tax preparers
- Pay rent/mortgage
- Deal with PITA, whiny customers who bitch about how much it costs to do all of this