See McCulloch v. Maryland, 17 U.S. 316 (1819). "The power to tax is the power to destroy..." in which Chief Justice Marshal refused to allow the state of Maryland to tax the Second Bank of the United States. Federal uber alles was the guiding trump theme then -- as might also be considered as the guiding principle behind prohibiting a tax on a "shall not be infringed" express Right nowadays as well.
But we're now far beyond all such nonsense in actually considering the express Constitutional intent of 2A. Even Heller said the government can 'regulate' that right -- which means it is no Right at all -- merely government sufferance.
post: If you want to see the quintessential train wreck of Frankensteinian Constuitutional logic along this line of federal power to do what it wants at the individual level, see Wickard v. Filburn, 317 U.S. 111 (1942)