I know some folks that have received 'cease and desist' letters from ATF. Friendly reminders really that they need an FFL to be 'engaged in the business.'
I hate to see someone get jammed up sailing Constutionally legal items for not paying their "tax". Being a man of principal, this applies to everyone in all States, despite my personal feelings towards the individuals or area. Since that is our reality though, being more prudent is wise. I suspect as long as we have rapists and robbers released back into society, this tax will be with us. Perhaps it is on purpose?