Firearms and Ammunition - As introduced, imposes an additional 15-percent tax on the retail sale of firearms; requires revenue from the firearms tax to be deposited into the K-12 mental health counselor fund to be administered by the department of education and used exclusively to provide school counselors in elementary and secondary public schools and public charter schools in this state and for mental health assessments and services for students pursuant to a school counselor's referral. - Amends TCA Title 39, Chapter 17, Part 13; Title 49, Chapter 5; Title 49, Chapter 6 and Title 67.