Could probably create exceptions for bullets used at the gun range, so you can become proficient and safe.
Tricky part would be hunting, but restricting such a tax to ammo used for handguns is probably an 80% solution.
Could probably create exceptions for local elections, so you can still participate in your community.
Tricky part would be general elections, but restricting such a tax to federal races is probably an 80% solution.
You don’t even have to go that far. $10 and a trip to the DMV is apparently an insurmountable barrier.
I can sort of buy the ID argument from places like Vermont but the arguments in many/most states are just complete bullshit where they've worked backwards to rationalize it and that's why there is no consistency for ID gating of rights within even the same state.
The trick is to just tax murder so people can't afford it anymore.
Amusing to imagine the red diesel of sport shooting - better hope the tax authority doesn't find any combustion-proof dye on the self-defense shell casings!
Also brass is often ejected forward of the firing line, meaning cease fire must be called frequently for individuals to collect their brass. And if multiple people are shooting at once, how do they determine who shot which casing? Considering the financial incentives, I could see frequent disagreements over brass ownership.
Then there's the issue of implementation. A proposed law and its implementation are often quite different. For example, California requires a background check when purchasing ammunition. Only California residents can buy ammunition in the state (which creates a problem for out-of-state hunters). This system is plagued with false positives. When I lived in California, I purchased multiple firearms but was unable to buy ammunition due to being incorrectly denied. This happens to 10-16% of legal firearm owners in the state. My assumption is that any sort of ammo tax/refund scheme would be similarly fraught with issues.
Honestly, I think such restrictions are a fool's errand. Both smokeless powder and automatic actions have existed for over a century. Given current US culture, effectively restricting such simple technology would require draconian laws & enforcement of those laws. This is actually a more difficult problem than previous failed attempts to restrict alcohol and other drugs, as the government needs a constant supply of firearms and ammunition.