The Internal Revenue Service collects federal excise tax on the following: Telephone communications Air transportation Motor fuels Heavy truck sales Windfall profit tax on domestic crude oil production Environmental tax on the receipt of hazardous materials Environmental tax on manufacturing petroleum and chemicals Highway use tax by heavy trucks and buses Production, sale, or importing of alcohol, tobacco, or firearms Luxury tax on high-end passenger cars, yachts, and other consumer luxury goods For more information on federal excise taxes, see Publication 510.
Taxes on the manufacture, sale, or consumption of a manufactured article within a country.
Excise taxes apply to various products, including the transportation excise taxes on gasoline, diesel fuel and tires, but also alcohol, tobacco and telephone service.
Taxes that consumers pay on certain goods, such as tobacco and liquor. For example, California charges a 50-cent excise tax on cigarettes, and the revenue generated by the tax is used to fund early childhood care services. Back to the top
Special taxes on specific goods and services such as luxury taxes or fuel taxes.
Excise taxes apply to various products, including alcohol, tobacco, transportation fuels, and telephone service.
taxes on the manufacture, sale, or consumption of items made within the country which is imposing the tax.
are levied on a specific good or service, such as cigarettes, alcohol or fuel, and are set by unit (for example, a gallon of gasoline) rather than purchase price. Sometimes they’re referred to as “selective sales taxes.