You can't connect cigarets to ammo. Now you have a much better association with ammo to guns as gasoline to cars. A gun is no good without ammo as a car is no good without gas.

Exactly my point,

You can for example buy ammo to practice with at the range without paying a sin tax - However if you want to take the ammo home then you pay a sin tax. Ammo for a Saturday Night Special would be taxed less , ammo for a assault rifle would be taxed much higher.

The idea here is to prevent Wackos and gang bangers from buying 1,000 rounds of ammo.