We already have taxes on health care. As for prevention... yes making a thing more expensive does prevent it. You can say it doesn't till you are blue in the face. But if you can't afford a 10k machine gun you are not gonna get it.Typical and customary state/local sales taxes on goods and services are, of course, constitutionally acceptable.Yes...just like poll taxes and literacy tests and property requirements to vote...they don't keep you from voting but just make you work a bit for your right to vote.Bullshit. Don't coward up.In other words you do not have a sound argument to that effect. Thank you.The same way current licensing passes strict scrutiny. The same way sales taxes on guns passes strict scrutiny.
You have failed to meet either point required in the OP.
You buy guns with money. Government taxes your money. Thus by your argument the mere act of having a tax is a barrier on gun ownership. That is incorrect. Government taxes on things like guns is commonplace and already legal. Has been that way pretty much since the start.
Taxing a thing makes it more expensive to own. Thus reducing ownership. Reducing ownership reduced first crimes. Not to mention the licensing will carry with it education that will reduce crime and reduce accidental deaths. Licensing taxing, making you carry liability insurance. These are all common place things that do not stop you from keeping and carrying. They merely make you have to work a bit for it. The people who are too lazy to work for their rights... well then they can't exercise them.
Levying a tax on the exercise of a right with the purpose of creating a burden on that exercise so as to limit the number of people who will exercise it is, obviously, not - else, a $5000 tax on abortions, so as to reduce their number, seems fitting.
Never mind that said tax will do nothing to prevent criminals from getting guns.