That's probably ok for the guys who buy one box of shells to zero their deer rifle and then go out on Deer Day and shoot two rounds.
I don't think such a tax will occur as dealing with the financial crunch is probably going to protect the RKBA for awhile. Then there will be Iraq, Afghanistan and Iran. 
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NRA, TSRA, IDPA, NTI, Polite Soc. - Aux Armes, Citoyens
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