Complete Gun Tax?

[NugginFutz]

One thing you didn't mention is you can't buy both an upper and a lower on the same day, or you will have to pay the excise tax as well.it has to be purchased on two sprayed days.

I'm not sure if that is a local requirement, but none of the uppers I've purchased are tracked in any way. There is no method to associate the two transactions, which makes the issue of a complete gun tax moot.