This Act may be cited as the No User Fees for Gun Owners Act.

Section 927 of title 18, United States Code, is amended— (1) by inserting (a) In general.— Except as provided in subsection (b), before No; and (2) by adding after and below the end the following: (b) No State or local insurance, tax, or user fee required as a condition of gun or ammunition ownership or commerce A State, or unit of local government of a State, may not impose any insurance requirement, or any tax, user fee, or other similar charge, as a condition of the manufacture, importation, acquisition, transfer, or continued ownership of a firearm or ammunition, except that a generally applicable sales tax may be assessed against firearms or ammunition in the same proportion to which the tax applies to other goods or services..

Part I of subchapter B of chapter 53 of the Internal Revenue Code of 1986 is amended by inserting after section 5848 the following new section: 5848A. Limitation on conditions of gun ownership (a) In general A State, or unit of local government of a State, may not impose any insurance requirement, or any tax, user fee, or other similar charge, as a condition of the manufacture, importation, acquisition, transfer, or continued ownership of a firearm, pistol, or revolver, except that a generally applicable sales tax may be assessed against firearms, pistols, or revolvers in the same proportion to which the tax applies to other goods or services. (b) Firearm, pistol, revolver The terms firearm, pistol, and revolver shall have the same meaning as when used in part III of subchapter D of chapter 32..