Establish an excise tax on ammunition and ammunition loading materials as an incentive to reduce the purchase of large amounts of lethal ammunition. The tax would also establish a record of purchases of high quantities of lethal ammunition. Non-lethal ammunition could be exempted from the tax such as rubber bullets.
Excise taxes are already placed on sporting goods, so this could be an extension of that tax.
The 1910 Phosphorus Match Tax Act eliminated the disease of phosphorus necrosis of the jaw. Moreover, current excise taxes are applied to cigarettes and alcoholic beverages.



