Just in case someone here needed a reason not to vote for Hillary...
http://www.atr.org/hillary-1993-lets-double-gun-tax
http://www.atr.org/hillary-1993-lets-double-gun-tax
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"The privilege in question exists apart from state authority. It is guaranteed the people by the federal constitution." The state does not have the power to license or tax a right guaranteed to the people.
Although it is not technically correct to say that this decision reversed Jones v. Opelika (1942) because the Court vacated Jones in a per curiam decision handed down the same day, but that was its effect.
Murdock is a landmark decision that had the effect of allowing Jehovah's Witnesses and other religious groups that sold literature door-to-door to avoid paying licensing taxes to distribute their literature. The neutral imposition of the tax on solicitation performed by a religious group did not make it constitutionally acceptable. In addition, the Court drew a distinction between commercial activity and religious activity that involves the selling of religious literature.
I have no idea how this is constitutionally legal considering Murdoc V. Penn: https://en.wikipedia.org/wiki/Murdock_v._Pennsylvania
Is there really a 10% excise tax on guns?
She wants an AWB and you're worried about her trying to increase the tax 23 years ago?
because an AWB means anything to us at this point?
You're assuming the world revolves around MA I suppose.
Yeah. If you buy a gun directly from a manufacturer, i.e. Shiloh Sharps, you pay the tax once you receive the gun at your FFL (assuming it's an interstate sale). I don't know if there's an excise tax if it's a sale from a manufacturer to a buyer in the same state.
The excise tax goes to conservation funds and I want to say a group that supports hunting.
Considering how the Commerce Clause was argued to support the Gun Free Zone Act, I would suspect that a case could be argued that it does apply to transactions within a state.
You could probably find out by looking on BPCR forums and seeing if Montana residents pay Shiloh or C. Sharps when they pick up the rifles in Big Timber, MT. Very few gun companies will directly sell to customers from their factory. There was the S&W factory store, however most of the guns weren't available for sale to Mass residents - at least when I went there back in say 2011 or 2012.