[Spruce]

I've often wondered if the second amendment could be circumvented by a tax stamp on ammunition or ammunition components.

[tacticalogic]

Congress did that with things other than firearms and ammunition for a while. Eventually, the USSC ruled that tax stamps as a prohibition mechanism were unconstitutional.

[aristeides]

Under the reasoning of the Supreme Court in the case in which it upheld the Harrison Act, United States v. Doremus, 249 U.S. 86 (1919), it would be constitutional to impose a prohibitive tax on ammunition: "The act may not be declared unconstitutional because its effect may be to accomplish another purpose as well as the raising of revenue. If the legislation is within the taxing authority of Congress -- that is sufficient to sustain it."