No User Fees for Gun Owners Act This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge as a condition of the manufacture importation, acquisition, transfer, or continued ownership of a firearm or ammunition, with the exception of a proportionate sales tax. The bill imposes the same prohibition under the Internal Revenue Code for firearms, pistols, or revolvers, but allows for the assessment of a proportionate sales tax.