No. But under hitlery, every gun owner will be a criminal.
Private sales, pay cash will be the new norm.
How about this! Buy Delton AR-15 upper with build kit, not a weapon so no 25% tax. Next buy 80% lower, not a weapon so no 25% tax. Finish lower and put your new tax free AR-15 with no serial # in the gun safe. No laws are broken and no 25% tax paid.