Special state and federal excise taxes drive up the cost of firearms and ammunition for lawful gun owners. Original illustration created for AmmoLand News using OpenAI image-generation
Anti-gun politicians who cannot ban firearms outright have found another way to attack the right to keep and bear arms: make exercising it progressively more expensive.
Applying the historical test required by New York State Rifle & Pistol Association v. Bruen, Moros argues that taxes singling out firearms, ammunition, and related products have no well-established analogue in America’s historical tradition of firearm regulation.
Moros distinguishes special gun taxes from ordinary sales taxes that apply generally to consumer goods. The constitutional problem arises when lawmakers target firearms and ammunition for an additional financial penalty simply because they disapprove of armed citizens.
California demonstrates how quickly those government-imposed costs accumulate.
Using Moros’s hypothetical, a handgun that would ordinarily sell for $500 in Los Angeles rises to $584 after the federal and California excise taxes are included. Add California’s $37.19 background-check charge and the city’s 9.75% sales tax, and the buyer pays $678.13 out the door.
A first-time buyer who also needs California’s firearm safety certificate pays $703.13, approximately 28% more than the handgun would cost with only the generally applicable sales tax.
That burden falls hardest on working Americans who need an affordable firearm for self-defense. Constitutional rights do not belong only to those wealthy enough to absorb every tax and fee a hostile legislature dreams up.
History Does Not Support Taxing Common Arms
Moros’s historical survey found no widespread American tradition before 1900 of imposing special per-unit taxes on commonly possessed firearms.
Founding-era militia laws frequently required citizens to own arms and sometimes protected those weapons from seizure for unpaid debts or taxes. Import tariffs existed, but they applied to broad categories of goods and were intended to encourage domestic arms production—not discourage Americans from acquiring firearms.
The relatively few 19th-century laws that specifically taxed weapons generally targeted bowie knives, pocket pistols, and other arms many people of the period considered “dangerous and unusual.” Those laws were concentrated primarily in Southern states, sometimes applied only when the weapons were carried, and ordinarily left the prevailing military and self-defense arms untaxed.
Some Reconstruction-era taxes were even used to price newly freed Black Americans out of gun ownership. Those racist regional outliers cannot establish the representative national tradition Bruen requires.
Pittman-Robertson Is Not Exempt
The paper’s treatment of the Pittman-Robertson excise tax may be uncomfortable for some gun owners because the money supports wildlife restoration, hunter education, and public shooting ranges. But a popular use of the revenue does not cure an unconstitutional tax.
If the federal government imposed a special tax on newspapers to fund public libraries, the worthy destination of the money would not erase the First Amendment violation. The same rule must apply to the Second Amendment.
Moros does not argue that firearms can never be subjected to ordinary taxation. His position is that the government cannot single out a constitutional right for an additional financial burden.
“A right that the government can price out of reach is not a right,” Moros said.
That is the heart of the issue. Legislatures that cannot constitutionally prohibit Americans from buying common firearms should not be permitted to pursue the same objective through discriminatory taxation. The Second Amendment says the right “shall not be infringed.” It does not contain an exception for infringements disguised as taxes.
About Duncan Johnson:
Duncan Johnson is a lifelong firearms enthusiast and unwavering defender of the Second Amendment—where “shall not be infringed” means exactly what it says. A graduate of George Mason University, he enjoys competing in local USPSA and multi-gun competitions whenever he’s not covering the latest in gun rights and firearm policy. Duncan is a regular contributor and editor-in-chief for AmmoLand News and is responsible for AmmoLand’s daily gun-rights reporting and industry coverage.
Bucky Lawson, a confessed IWI fanboy, takes us through the IWI line-up of handguns and explains what to look for if you’re considering an IWI for your next purchase.
Israel Weapon Industries (IWI) ranks among my favorite firearm brands. There, I said it. I own six of their handguns and one AR-15. I’ve tested and run a couple other IWI guns that I don’t own. I may well have more trigger time on IWI firearms than any other single brand, especially considering that my Masada Tactical pistol and Zion-15 rifle are dedicated test guns that I use to evaluate various accessories.
Why Choose IWI?
I chose them as test guns because I know that they run, and I won’t waste time with malfunctions while testing optics or whatever. I’ve also learned that they are tough and versatile and can take the workload, as well being knocked around a little, in stride. Those same characteristics mean that each IWI firearm I own is actually part of my system, instead of snoozing in the back of my safe. So, if I seem enthusiastic about IWI, that enthusiasm is built on experience, not something I heard from someone else.
Now that I’ve been up front about that, let’s take a look at IWI’s handgun lineup. It consists of three basic models: the Masada, the Masada Slim, and the Jericho. The Masada Slim’s name was apparently chosen for marketing purposes, but it’s an entirely different gun than the full-size Masada, as opposed to a scaled down version. That’s why I list it as a separate basic model, even though IWI calls it a “continuation” of the Masada line.
These are all quality guns that perform, and I trust them. They’ve held up well when my team and I tested them against other brands, which I’ve done on several occasions. They are also surprisingly affordable. In fact, I think IWI handguns are among the firearm industry’s best values. Onward.
IWI Masada
The Masada is IWI’s compact, striker-fired, polymer frame 9mm pistol designed for law enforcement and civilian use. I don’t really get excited anymore when I hear about yet another pistol in that particular category. So, I get it if you feel that way. But some things are better than others, and, speaking from experience, the Masada deserves your attention.
IWI introduced the Masada in 2017, so it’s a proven platform. They designed the gun around the now common serialized fire control unit (FCU), and gave it fully ambidextrous controls, a 4.1-inch barrel, a good 6 lb. trigger, and solid ergonomics. The well-textured grip frame comes in black, OD green, and Flat Dark Earth. My son, who is also one of my co-testers, once opined that the Masada “is just perfect.” “Perfection” is obviously subjective, and that’s his opinion, but the Masada is very good. Let’s look at the gun’s two variants. Both are available with Meprolight Hyper Bright Orange Ring Night Sights.
The Masada
The basic Masada is fully ambidextrous, features a 4-slot Picatinny rail, and generous front and rear slide serrations for easy manipulation. The slide is cut for an optic and the gun includes mounting plates for the Trijicon RMR, Vortex Venom, Leupold DeltaPoint Pro, and Sig Romeo 1 footprints. The Masada has a standard magazine capacity of 17+1, though 10-round mags are available.
My two Masada pistols, both purchased in 2020, are used as home defense guns. One of them lives on my nightstand. The other resides somewhere else. I currently use Meprolight MPO-F red dots and Steiner weapon lights on both.
The Masada Tactical
The Masada Tactical adds a 4.6-inch threaded barrel and suppressor-height sights to the basic Masada. The Masada’s already generous feature list didn’t require much else. As I noted, I use the Masada Tactical as a dedicated test gun. I’ve tested optics, lights, ammo, and suppressors over the course of some three years with the gun. It’s done nothing but run, despite my often hard use, including purposely heating up a couple of suppressors through successive mag dumps. It’s tough and reliable.
IWI Masada Slim
The IWI Masada Slim Elite pistol.
As noted, the Masada Slim is not a scaled down Masada. The two guns share a name and the 9mm chambering. Both are polymer-framed, striker-fired pistols built around a serialized FCU, but not the same FCU, so their parts are not compatible with one another. But that’s it.
The Masada Slim is IWI’s answer to the subcompact Sig Sauer P365 Series, with its slim profile, 3.4-inch barrel, and innovative double stack magazine offering a 13+1 capacity. The Masada Slim’s dimensions are most analogous to the Sig P365X model. The gun is specifically designed for concealed carry, and it performs that job admirably. All Masada Slim slides are optic-ready, allowing for the direct mounting of Shield RMSc-compatible optics.
Unlike the Masada, the Masada Slim is not ambidextrous, and its operation and disassembly are different. All three Masada Slim variants are compatible with the new 17-round magazines IWI is producing for the Jericho 941 F ORP pistol, which we’ll get to momentarily. The full-size Masada cannot use those magazines. The Masada Slim and Masada Slim Elite are both available with Meprolight Hyper Bright Orange Ring Night Sights.
I own a Masada Slim and have extensively tested a Masada Slim Elite. Both pistols are very good, and I consider them the Sig’s equal. I can speak with some authority there since I also own and regularly run a Sig P365XL.
Masada Slim
The IWI Masada Slim pistol
The basic Masada Slim includes all the features listed above, which makes for a very nice “basic” model. My only complaint is that it lacks any kind of accessory rail which I think is a major oversight. Great gun in every other respect, but it needs a rail.
Masada Slim Elite
The Masada Slim Elite adds a 2-slot Picatinny rail for lights or lasers. It also includes an updated barrel with a longer feed ramp for increased reliability. I feel like I should note that my basic Masada Slim has never been unreliable, but that feed ramp design is generally seen as superior. It also comes with interchangeable backstraps, which the basic model lacks.
Masada Slim Commander Elite
The Masada Slim Commander Elite is the only gun in the series with an aluminum frame. The gun resulted from a partnership between IWI and Mischief Machine, who engineered the grip frame, which features a 1911 Commander grip angle and G10 grip panels. It also includes an upgraded Picatinny rail and high undercut trigger guard. The grip frame is available for purchase if you want to upgrade your Masada Slim or Slim Elite.
This is the only Masada Slim variant with which I have no firsthand experience.
IWI Jericho
The Jericho series is IWI’s oldest handgun line and goes all the way back to the company’s roots. IWI is actually the small arms division of Israel Military Industries (IMI), which was privatized in 2005 after operating since the 1920s, and being operated by the Israeli government from 1948 until that time. IMI introduced the original Jericho 941 pistol in 1990 for the Israel Defense Force (IDF). IWI continued production after 2005, when it was created as IMI’s primary weapons supplier to the IDF. IWI US is based in Tennessee.
The Jericho line consists of two basic models, the Jericho 941 and the Jericho Enhanced. The 941 F Series contains three variants, the 941 R Series two, and the Enhanced Series has one. The Jericho 941’s name derives from its original chambering in 9mm Parabellum and .41 Action Express. The .41 AE cartridge didn’t last, so all modern Jerichos are now chambered in 9mm. A few Jericho 941s were chambered in .40 S&W and .45 ACP, but they are scarce.
The Jericho was once marketed in the United States as the “Baby Eagle” thanks to its superficial resemblance to the Magnum Research Desert Eagle (and because Magnum Research handled US marketing at the time), but the two guns are completely unrelated. The Jericho is based heavily on the superb CZ-75 pistol, with its short recoil system, internal slide rails, and tapered, low-profile slide.
All Jerichos are hammer-fired double/single action pistols. The 941 guns are all steel, while the Jericho Enhanced features a polymer frame with slightly different geometry and weighing 4 ounces less than the 941. The IDF still uses Jericho 941s after 36 years of hard service. I personally own a Jericho 941 F ORP, which rides on a battle belt, and a Jericho Enhanced, which is my loyal travel companion.
Jericho 941 F
The Jericho 941 F represents the original Jericho configuration and features two variants in addition to the basic F model. The F and F ORP variants have full-size frames and 4.4-inch barrels with an overall length of 8.2 inches. The F variant has an older-style 2-slot Picatinny rail. These are not small pistols, but their beefiness is satisfying and the recoil minimal. The DA/SA triggers include a half-cock function for Condition Two carry, but they do not have decockers. They have a frame-mounted thumb safety that does not affect the hammer but allows Condition One carry if desired. The shooter must operate the hammer manually.
Jericho 941 FS
The Jericho 941 FS variant features a shorter 3.8-inch barrel and an overall length of 7.6 inches. Everything else is the same as the F variant.
Jericho 941 F ORP
The Jericho 941 F ORP (Full-Size Optic Ready Pistol) variant is cut for an optic, with steel plates provided for the Trijicon RMR and Leupold DeltaPoint Pro footprints. I’m running the equally rugged Meprolight MPO Pro-Fclosed emitter red dot on it. We go in-depth on this pistol in my Jericho 941 F ORP review that you can read here.
The F ORP also has taller sights for co-witnessing, and the gun itself has improved ergonomics over the original 941, which it derives from the Jericho Enhanced. Those improvements include a 5-slot Picatinny rail and the most aggressive slide serrations in the IWI lineup, which help with the slide’s low-profile. The F ORP variant also increases the magazine capacity from 16 to 17 and provides the new 17-round mags we mentioned earlier with the Masada Slim.
Jericho 941 R
The Jericho 941 R Series guns are identical to the F Series except in one respect: they both feature a slide-mounted decocker instead of the frame-mounted safety catch. The Jericho 941 RS variant has a 3.8-inch barrel, just like the FS. There is no optic-ready R variant at this time.
Jericho Enhanced
The Jericho Enhanced (sometimes called the Jericho II) is aimed squarely at the civilian market, with its lighter polymer frame and improved ergonomics. But it’s still a full-size gun with a 4.4-inch barrel. The aggressive slide serrations are nice, and they are second only to the new 941 F ORP in utility. The 5-slot Picatinny rail provides lots of room for lights or lasers. The Jericho Enhanced has the frame-mounted thumb safety with no decocker, meaning manual hammer operation for the half-cock function and Condition Two carry. The safety catch, of course, allows for Condition One carry if you like that.
The Jericho Enhanced Mid-Size variant features a 3.8-inch barrel, just like the 941 FS. IWI does not currently offer a Jericho Enhanced variant with a decocker or an optic-ready slide.
Parting Shots
There you have it. A brief but hopefully informative look at IWI’s handgun lineup. It’s not extensive, though you can get any caliber you like as long as its 9mm. Seriously though, these are quality handguns that fill just about every role, whether it be home defense, concealed carry, or tactical use.
And I want to return to the notion of value. Every one of these guns is competitively priced. Perhaps more competitively than you might expect. I always appreciate value in a firearm, especially considering how prices have gotten over the last several years. I regularly recommend IWI firearms if someone asks my advice on a brand choice. They don’t always follow my advice, but that’s okay. The ones that do seem to like their guns and believe they got their money’s worth.
I get that I probably sound like an IWI salesman, and I hope I don’t come across as a shill. As I said earlier, my enthusiasm for these handguns is born from experience, not hype. These guns run. I’ve put them to the test, with thousands of rounds through the collection that I own, plus one that I don’t. Not one of them has ever disappointed me. IWI products have also been proven through hard use by the IDF, which understands the need for reliability and effectiveness.
I think IWI is among the gun industry’s best-kept secrets. Perhaps because their lineup isn’t as varied as some other companies. Whatever the reason, I think IWI deserves your attention. All that, of course, is just my opinion. But, as noted, it is an informed opinion, and I think gun writers are allowed to have those as long as we are up front about it. Take a look at IWI. You may find that you share my opinion. And you may just get yourself a darn good gun in the process.
Bucky Lawson, a confessed IWI fanboy, takes us through the IWI line-up of handguns and explains what to look for if you’re considering an IWI for your next purchase.
