Whereas the US Constitution's 2nd amendment prohibits gun control, this amendment is silent on the topic of taxation on guns and does not cover gunpowder at all.
Be it resolved that a tax of $5000/oz be applied to all sales of gunpowder, and any gunpowder-containing objects
The intent of this tax is to inspire people to very carefully consider the financial impact of shooting their legal guns while neither banning nor controlling gun-ownership.