All of them.
Academy, Walmart, Gander Mountain, Gun show dealers, misc local shops, etc.
They all told me they cannot take a gun back for exchange. I've asked. They have all stated they have to send it back to the manufacturer or a local gunsmith contracted to warranty repair that particular brand.
There may have been a time when you could exchange a defective firearm but those days seem to be gone.
IMO, that is a load. There is no reason that they can't take a gun back government regulation wise. It is just a pita. And they just don't want to do it... Not that I blame them. If you could get away with making all sales final, there is no business reason why you would take returns...
But that guy saying they can't because of government regulations, was blowing some smoke...