The idea of a transfer tax on guns and ammo is now being revived. One proposal is $1000 on a handgun and $50 on a round of ammo.
Constitutional? The courts would eventually decide, but the NFA was passed on the idea of a prohibitory tax (the reason firearms enforcement was originally put under the IRS in the Treasury Department), so a court that struck down a state transfer tax on guns would also have to strike down the NFA, or at least the taxation part.
Jim
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