Ban on imposition of State or local liability insurance, tax, or user fee requirement as a condition of firearm or ammunition ownership or commerce

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..