What about Taxes and Fees imposed on a Individual Civil Right? Is not the power to tax also the power to destroy?
The Heller Decision opens the door to lawsuits challenging special firearms and ammunition taxes on 2nd Amendment grounds - even those taxes that benefit hunting and shooting sports!
The question of special taxes - even small ones - on any aspect of a constitutionally protected right was settled by the Supreme Court 25 years ago in a Freedom of the Press, 1st Amendment challenge.
In Minneapolis Star v Minnesota ,(1983), SOTUS ruled that raw newsprint paper cannot be subject to any special taxes, regardless of how minimal the tax, without violating the the 1st Amendment's protection of the Press. By this standard, the individual right to keep and bear arms would put an end to special taxes on guns and ammunition for violating th 2nd Amendment's protection.
Unintended consequences:
The Pittman-Robertson Act (Section 4181), federal excise taxes on firearms and ammunition could be eliminated. Since 1937, these taxes have pumped over $5 billion into conservation, wildlife management and hunter safety programs. "In 2007, the firearms and ammunition industry
contributed a total of $303.2 million in excise taxes, up 21.2 percent from the $250.1 million in 2006." (NSSF press release June 23, 2008)
It is, however, highly unlikely the firearms industry would initiate any constitutional challenge to these excise taxes - even if "...the Second Amendment is not about duck hunting."
Consider again:
In Minneapolis Star v Minnesota, the Supreme Court concluded:
"...differential taxation that selectively burdens the exercise of a fundamental right is impermissable."
As many have said, ...Heller is the first step.
It should prove to be an interesting journey
Ralph McLaney
Ref:
John Snyder, Arms, Law and Society No. 1, Spring 1995
http://www.firearmsandliberty.com/NSSF Press Release June 23, 2008
http://nssf.org/news/index.cfm