Interestingly enough also the way (pre-ban) machine guns and grenades are managed by the feds. Legal, but expensive and time consuimg tax stamp required. Obamacare fines were also considered to be a tax. Taxation is limitless.
On Obamacare. My understanding is that the Obama administration originally tried to justify the law under the commerce clause, and when that failed used taxation as a (relativly) long shot strategy.
