anyone who buys a gun or ammo should be able to afford the tax, it
gives the NRA what they want, and the school children will likey be
better behaved

They are already taxed. A federal 11% excise tax is levied on pistols and
ammunition and a 10% is collected on long guns. These taxes are paid by the
manufacturer.

so add a 40% tax for school safety police, and include a by back
program for unwanted weapons