@oralloy,
Ok, so you now
agree that federally taxing guns, ammunition and accessories is NOT against the 2nd Amendment, therefore perfectly legal.
And:
II. BASIS OF TAX
A. Tax Rates. The tax rates are 10% of the sale price of pistols and revolvers; 11% of the sale price of firearms other than pistols and revolvers, shells and cartridges. See 26 USC Section 4181(a); 27 CFR Section 53.61(a).
B. Factors to Determine the Existence of FAET Liability.
Occurrence of act of manufacture or importation.
Identification of manufacturer or importer who performed such act.
Taxable article was manufactured or imported.
Taxable article sold or put to a taxable use.
C. Definition of Taxable Articles.
Firearm. Any portable weapon, such as rifles, carbines, machine guns, shotguns, or fowling pieces from which a shot, bullet or projectile may be discharged by an explosive. See 27 CFR 53.11.
(Note — Black powder firearms are taxable firearms).
Pistols. Any small projectile firearm which has a short one-hand stock or butt to an angle to the line of the bore and a short barrel or barrels, and which is designed, made, and intended to be aimed and fired from one hand. See 27 CFR Section 53.11.
Revolvers. Any small projectile firearm of the pistol type, having a breech-loading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing. See 27 CFR Section 53.11.
Shells and cartridges. Any article consisting of a projectile, explosive, primer, and container that is designed, assembled, and ready for use without further manufacture in firearms, pistols and revolvers. See 27 CFR Section 53.11.
(Note — The definition of shells and cartridges also deals with the tax liability of ammunition reloaders that is discussed in Section III, E.)
D. Components of Taxable Articles.
Modern firearms firing fixed ammunition.
Action
Stock
Barrel
Antique firearms not able to use fixed ammunition.
Lock
Stock
Barrel
Shells and cartridges.
Bullet or projectile
Shell, casing or cartridge
Propellant
Primer
(Note — A taxable article exists if the article has these component parts. However, a taxable article may have other component parts, as well as spare parts and accessories).
Firearms Kits. A manufacturer, importer or producer is liable for FAET for all taxable articles that are complete as to all component parts even if the taxable article is sold in kit form (i.e. knockdown condition). See 27 CFR Section 53.61(b)
https://www.ttb.gov/firearms/reference_guide.shtml