Gun dealers and manufacturers are safe from legal action because of the Protection of Lawful Commerce in Arms Act.

The PLCAA makes firearms the only consumer product immune from tort liability and lawsuits.

Medical costs resulting from shooting sprees can be tremendous and often come out of the government's pocket.

An additional tax on firearm sales can alleviate the medical costs from gun injuries and deaths.

Imagine this: You're in a church, or a school, or a concert, or a movie theater, and you hear gunshots.

The next thing you know, you wake up in a hospital bed. You learn that you're a survivor of a mass shooting, and that doctors spent hours removing bullets from your body. Soon, you'll discover that the health care you've received so far will cost you thousands of dollars out of pocket, and that you've incurred injuries that will require pricey lifetime treatment.

You then hear the details of the shooting. The gun that nearly killed you was an assault weapon marketed to civilians for its military-grade performance, it was designed to shoot many people in a brief amount of time, and its manufacturer supplied the weapon to a dealer notorious for selling firearms illegally.

Under centuries-old theories of liability, you should be allowed to sue both the manufacturer and the dealer for torts like negligence and public nuisance. You could then use that money to pay your medical bills. If you are hurt by a car or a prescription drug, after all, you are typically allowed to sue for damages. But thanks to a law called the Protection of Lawful Commerce in Arms Act, you have no legal remedy if you are hurt by a gun. In passing that law in 2005, Congress granted gun dealers and manufacturers legal immunity in all 50 states, the District of Columbia, and every U.S. territory. No other industry receives this privilege: Firearms are the only consumer products that receive federal immunity from tort liability.