Preemption of certain State laws in relation to short-barreled rifles, short-barreled shotguns, and other weapons

Section 927 of title 18, United States Code, is amended— (1) by striking No provision and inserting the following: (a) In general No provision; and (2) by adding at the end the following: (b) Taxes on short-Barreled rifles, short-Barreled shotguns, and other weapons Notwithstanding subsection (a), a law of a State or a political subdivision of a State that imposes a tax, other than a generally applicable sales or use tax, on making, transferring, using, possessing, or transporting a short-barreled rifle, short-barreled shotgun, or any other weapon (as that term is defined in section 5845 of the Internal Revenue Code of 1986) in or affecting interstate or foreign commerce, or imposes a marking, recordkeeping, or registration requirement with respect to such a rifle, shotgun, or other weapon, shall have no force or effect..