Jimmy Carter made it legal to make your own booze and beer, tax free and the limits have been bumped up. Hence, small boutique distilleries, wine and beer abound.
Tobacco has been falling in signicance for decades.
Firearms sales have a bazillion laws so it can be handled by state and federal jurisdictions outside of ATF.
Explosives can be handled by one smaller agency working with FBI if necessary for investigation.
A tax stamp isn't approved by congress as a tax.
The ATF is ripe for DOGE to clean up this aging, out of touch agency.