Another case where people don't understand things. Good news though you can buy a shotgun receiver and many rifle receivers and circumvent the tax because they are classified neither as firearms nor a receiver designed to accommodate an interchangeable upper.
50% ammo tax... guess more and more people will get into reloading.
‘
‘(1) Articles taxable at 20 percent:
‘‘(A) Pistols.
‘‘(B) Revolvers.
‘‘(C) Firearms (other than pistols and revolvers).
‘‘(D) Any lower frame or receiver for a firearm, whether for a semiautomatic pistol, rifle, or shotgun that is designed to accommodate interchangeable upper receivers.
‘(2) Articles taxable at 50 percent: Shells and cartridges.’’.