Transferring from out of state individual to an SOT in another state on a tax paid form 4 is the correct way to do it. I just did it. Then your in state SOT transfer's out to you, the individual, on a form 4. That's how it's been done for years. It's a 2 step transfer, not 3. With all due respect to your SOT, you probably need to find another one if he won't help you work through this. I know there are some new mailing restrictions regarding guns and various contract carriers but at the federal level (atf) there are no new CFR's that get in the way of the 2 step transfer process that I am aware of.