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NAF is not a tax. It's a registration fee. Just like the USE tax the Washington State Govt. tries to screw me over with isn't a sales tax. They can call it whatever they want, if they call it the right thing, then it's "ok"
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Actually, the NFA "fee" is a TAX and intentionally so... The "act" was passed to thwart the gangsters from using machine guns and other such arms in crime...
if caught with one that didn't have a "tax stamp" assigned than you faced something they knew they could win in court with... and federal at that... The only crime many gangsters were charged with and lost in court... TAX EVASION...
And at $200 per gun... only the wealthy could afford to own them...
Brent