Like any anti-gun scheme, this isn't about raising money for trauma centers.
It's about
establishing the tax on ammo.
The trauma center "purpose" is a plausible excuse for doing it.
Someone take a look at the law and any related statutes to see where it is specified that money collected is to be specifically paid out to trauma centers. Next look at any limitations on who benefits from the money. Some 20 year old drug dealer with the money to drive a BMW 745i should not be getting state assistance.
A special tax, in lieu of or in addition to Illinois sales tax could cause the state to run afoul of the Constitution.
It would be similar to
Minneapolis Star v. Minnesota Comm'r - 460 U.S. 575 (1983).
In
Minneapolis, the Minnesota legislature exempted newspapers from sales tax on materials to produce the paper until 1971. It then established a new tax on newsprint and ink -- necessary ingredients for the press -- which was separate from the general sales tax. In fact, it was slightly lower than the general sales tax. Regardless, the U.S. Supreme court struck down the tax as unconstitutional.
When a State so singles out the press, the political constraints that prevent a legislature from imposing crippling taxes of general applicability are weakened, and the threat of burdensome taxes becomes acute. That threat can operate as effectively as a censor to check critical comment by the press, thus undercutting the basic assumption of our political system that the press will often serve as an important restraint on government. Moreover, differential treatment, unless justified by some special characteristic of the press, suggests that the goal of the regulation is not unrelated to suppression of expression, and such goal is presumptively unconstitutional. Differential treatment of the press, then, places such a burden on the interests protected by the First Amendment that such treatment cannot be countenanced unless the State asserts a counterbalancing interest of compelling importance that it cannot achieve without differential taxation.
[emphasis added]
It's not hard to exchange references regarding printing & 1A issues to firearms, ammo and 2A issues.
What the court said was that a separate tax scheme allows the legislature the
opportunity for abuse and unconstitutional control. Where increasing a sales tax to 1,000% of the retail cost is politically unfeasible, increasing a special use tax on a limited group of producers, products or materials could be easily done.
Our 2A rights exist not only for personal protection against thieves and robbers, but against government tyranny - an abundant historical fact. If Illinois pushes a special tax on ammunition and/or firearms that is separate from the general sales tax, then we fall right back into the problem noted in
Minneapolis:
...the political constraints that prevent a legislature from imposing crippling taxes of general applicability are weakened, and the threat of burdensome taxes becomes acute. That threat can operate as effectively as a censor to check political dissent by the people, thus undercutting the basic assumption of our political system that The People, with their right to arms and revolt against tyranny, will often serve as an important restraint on government.
Illinois will claim a "compelling interest" in controlling crime and recover costs of injuries due to criminal use of firearms as justification. That justification cannot withstand scrutiny however. Existing laws have had little or no impact on controlling crime. Despite special ID cards to purchase arms and ammunition, criminals easily obtain them through illegal means. It is thus unlikely that those responsible for crimes -- criminals -- would pay the tax on illegally obtain ammunition. It would fall to the legitimate citizen to bear the burden of the taxes. Not only would this be taxation on the exercise of a right to keep and bear arms (bear also implies being able to use), it would serve to make forceful political dissent against government tyranny all but impossible.