You can add to that from a while back the expanded excise taxes on all sporting goods. This taxes a repaired/altered sporting goods item at the original oem distributor/retailer cost. Classified as re-manufactured- Call it revenue enhancement.
The old "no new taxes" ( but we will expand all the definitions and raise the rates) slight of hand.
THEY CLAIM "TRADITIONAL" AND then add the bullcrap.
sorry for those that are true gunsmiths for profit.
i am not "in the business" so it does not apply to me.