Rich- a person without a FFL cannot sell ANY firearm to a person that is not a resident of the same state- EXCEPT they can sell TO or THRU a FFL in another state.
And a C&R is a FFL. It is a Collector's FFL.
Example- I am in NH, you are in mass. I want a rifle you have. We agree on $$, I send to you, along with a copy of my C&R FFL. You may then ship the rifle directly to me, or I can drive over and pick it up.
The "paperwork" was done when the BATFE issued me that license.
What we have here is... failure- to communicate.