Tax gun sales at 10%+ Tax ammunition sales at 10$+ per bullet. With the tax exempt exception for weapons and ammunition, used and keep at certified gun ranges.
Taxes used to pay for enforcement, gun education and safety(every gun owner should know how to use there weapon and how to clean and maintain it), gun damage(forest service and highway departments spend millons every year replace shot up signs and property)
Responsable gun ownership is the responsibly of the gun owner to pay for
If cigarette smokers pay tax for their health care, Gun owner can pay taxes for safety education and enforcement to keep them safe