I believe the shooter in Sandy Hook never had an AR. He used all handguns.
They said the AR was found in the trunk of his stolen car.
As far as the tax goes. It is already in place, it's called a Form 4. It is used for short barreled and suppressed rifles. One problem with it is that the Head LEO has to sign off on the form for it to be approved. In my County, our Sheriff refuses to sign one. But there are ways to work around him.
I do not agree with it in it's current form either, but it would be really easy for the fed to mandate all semi autos into this law.
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