As I previously explained in “The Zero Tax on NFA Firearms,” serious constitutional issues arise about the constitutional validity of the registration and other requirements of the National Firearms Act as to the firearms that now have a $0 tax. They include short barreled shotguns (SBSs), short-barreled rifles (SBRs), silencers, and “any other weapons” (AOLs). Machineguns and destructive devices remain subject to the $200 making and transfer tax.

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