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Originally Posted by Crosshair
OK I can see how that could let taxes on guns and ammo slip by, but on those same grounds then you would admit that the NFA tax would be in violation.
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My opinion is that the NFA might run afoul of the Equal Protection Clause due to the amount of the tax.
The starting point for analysis would be identifying the compelling government interest that the NFA is trying to achieve. You can't evaluate the least restrictive means of doing something until you know specifically what you are trying to do.
BTW, the above assumes that all aspects of the Second Amendment right would qualify for strict scrutiny, which has not been established at this point.