What is covered under the new 6.5% tax?

[eddiememphis]

https://leg.colorado.gov/sites/defau...349_signed.pdf
From the Colorado Law-

(7) "FIREARM PRECURSOR PART" OR "GUN PRECURSOR PART" MEANS:
(a) AN UNFINISHED FRAME OR RECEIVER AS DEFINED IN SECTION
18-12-101 (1)(1);
(b) A FIRE CONTROL COMPONENT AS DEFINED IN SECTION 18-12-101
(1)(c.3);
(c) A DEVICE MARKETED OR SOLD TO THE PUBLIC THAT IS DESIGNED
OR ADAPTED TO BE INSERTED INTO, AFFIXED ONTO, OR USED IN CONJUNCTION
WITH A FIREARM IF THE DEVICE IS:
(I) REASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
A FIREARM'S RATE OF FIRE, CONCEALABILITY, MAGAZINE CAPACITY, OR
DESTRUCTIVE CAPACITY; OR
(II) REASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
A FIREARM'S STABILITY AND HANDLING WHEN THE FIREARM IS REPEATEDLY
FIRED; OR
(d) ANY MACHINE OR DEVICE THAT IS MARKETED OR SOLD TO THE
PUBLIC THAT IS REASONABLY DESIGNED OR INTENDED TO BE USED TO
MANUFACTURE OR PRODUCE A FIREARM.

(2) THE BURDEN OF PROVING THAT A SALE OF A FIREARM, FIREARM
PRECURSOR PART, OR AMMUNITION IS NOT SUBJECT TO OR IS EXEMPT FROM
THE EXCISE TAX, OR THAT A VENDOR IS NOT DOING BUSINESS IN THIS STATE,
AS DEFINED IN SECTION 39-37-103 (3), OR IS OTHERWISE NOT REQUIRED TO
MAKE A RETURN OR TO REMIT TAX PURSUANT TO THIS ARTICLE 37, SHALL BE
ON THE VENDOR UNDER SUCH REASONABLE REQUIREMENTS OF PROOF AS THE
EXECUTIVE DIRECTOR MAY PRESCRIBE BY RULE.

Magazines?- Yes (I)
Optics?- Maybe (I)- Increase Destructive Capacity
Stocks?- Yes (II)
Grips?- Yes (II)
Suppressors?- Yes (I)- concealability

If a dealer does not charge the tax, it is up to them to take on the government to argue why not.