That's an interesting thought.  I guess that would also be up for interpretation.  My guess is that it could be argued that way.  After all it is an arbitrary tax amount not dependant on the value of the item purchased.

You're mixing issues.  And even assuming Emmerson goes to the SCOTUS and is decided to be an individual right, it won't change anything.

IF I ever end up in court over the AW ban, and a jack-booted thug, excuse me, ATF officer gets up on the stand, I will have my lawyer stand up and  ask the officer what the tax is on the items in question purportedly found in this defendent's possession.  All the stuff from the Clinonista's '94 AW ban has no tax provisions.  So, I will have my lawyer then turn to the judge and inform him the ATF'er should be dismissed, as nothing there is in his jurisdiction.

Seems logical to me.

Logical?  What the F$#K does LOGIC have to do with this?  This is our justice system were talking about here! err. hmm. uh.

Hey G.W., so you want to give me a tax break?  [;D]

Troy, it was just at thought... anyway, with any luck, in three years this nightmare will be over, and the AW ban will sunset.  I am sure there will be a fight in the Congress on this.  But, we need to start now lobbying against any move to extend the ban.  We need to carefully watch that it is not slipped in without notice into some other bill.  And we need to vote against any anti-gun politicians.

When we buy anything from participating dealers, we need to do the NRA Roundup.

And I always answer charities, sorry, I donate my spare cash to the NRA and CCRKB.

We can win.