It would make more sense to tax the ammo. $1 per round.
Respectfully disagree.
Ammo taxes are also broadly discussed.
Problem is: it’s not the person buying 1000 rounds that the state should be concerned about (who can’t afford +$1000 for mere recreation). It’s the person who, with malice in mind, buying one box of 20-50 rounds that CAN easily afford the $1/round tax, and isn’t much concerned about what happens after (considering what he’ll do with it).