High Quality Content by WIKIPEDIA articles! Excise tax, sometimes called an excise duty, is a type of tax. In the United States, the term "excise" means: (A) any tax other than a property tax or capitation (i.e., an indirect tax, or excise, in the constitutional law sense), or (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the statutory law sense). An excise under definition (A) is not necessarily the same as an excise under definition (B). Excise taxes are often seen as a tax on items like gasoline, tobacco and alcohol (sometimes referred to as sin taxes). The tax is usually a flat amount for a certain quantity of the item (for example, the state of Pennsylvania charges $1.60 for a pack of 20 cigarettes, which is on top of the federal cigarette excise of $1.01).

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