When a transaction takes place between unlicensed persons who reside in the same state, the Gun Control Act (GCA) does not require any record keeping. An unlicensed person may sell a firearm to another unlicensed person in their state of residence and, similarly, an unlicensed person may buy a firearm from another unlicensed person who resides in the same state. It is not necessary under federal law for a federal firearms licensee (FFL) to assist in the sale or transfer when the buyer and seller are “same–state” residents.
There may be state or local laws or regulations that govern this type of transaction. Contact the office of your State Attorney General for information regarding any such requirements.