The Second Amendment does not bar states and localities from imposing taxes on firearms and ammunition, provided the tax is not so high as to put gun ownership out of the reach of the ordinary consumer, thereby burdening gun ownership and infringing on the rights contemplated by the Second Amendment.
Yet there is, or should be, more effort put into the goal of defraying the costs of gun violence. Taxing firearms at a flat rate may help states and localities cope with the astronomical healthcare expenses for gunshot victims, but it would probably not do much to reduce gun violence.
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