Not in Texas - you can ship from/to without FFL - however it may cost you more to ship as FFL can use cheaper methods. I've shipped two pistols back to Taurus for repair. Sent both FedEx ground before I knew it wasn't kosher and that Taurus should have picked up freight cause they were both very new at the time. Cost was less than $12 for each. Both were accepted by Taurus, so presume they don't really give a flip how shipped. I do believe though that had the pistols been stolen in transit FedEx would have told me to go pound sand if I tried to make a claim.
Was perusing the S&W site the other day and checked their policy for returns - didn't say anything about next day service, just had to meet laws - and frankly I've read so much conflicting info at FedEx, UPS and Fed sites, I'm still not sure what is required - and past caring. Personally, if the gun cost me $300-$350 new and had to pay $150 total freight there and back for repair, I'd take my chances again with ground or just trash the pistol. That's me.
I packed up in the original plastic box and then a cardboard shipping container. If gun is new, you will have to argue with Taurus over whether they pay shipping or not.