Limitation on State excise taxes

(a) In general A State, and any political subdivision thereof, may not levy or collect an excise tax on the sale of a firearm, ammunition, or a part or component of a firearm or ammunition by a manufacturer or dealer that occurs in or affecting interstate or foreign commerce. (b) Rule of construction Nothing in subsection (a) shall be construed to alter, modify, or otherwise affect the Pittman-Robertson Wildlife Restoration Act (16 U.S.C. 669 et seq.).