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	TPC Tax Topics \| Excise Taxes
		Excise taxes are an example of what have been traditionally called indirect taxes: taxes that are imposed on a transaction rather than directly on a person or corporation.
		Excise taxes are narrow-based taxes, as compared with broad-based taxes on consumption such as a general sales tax, a value-added tax, or an expenditure tax.
		Excise taxes are sometimes used as a means of implementing an ability-to-pay approach to taxation.
	www.taxpolicycenter.org /taxtopics/encyclopedia/Excise-Taxes.cfm (2005 words)

	Revenue Revision Studies, 1937: Excise Taxes
		Excise taxes, therefore, may justly be assigned a permanent place in the tax structure, viewed as supplements to the income tax and designed in part to bolster depression revenues but more particularly to supplant direct taxes on the lower income groups.
		The tax on oleomargarine is of a regulatory nature and is predicated on non-fiscal considerations of a character which for the present were not evaluated.
		The three groups of excises generally classified as manufacturers' excise taxes, miscellaneous taxes and stamp taxes, with the exception of those imposed on oleomargarine, alcoholic beverages and tobacco, produced approximately $44,000,000, $391,000,000, $552,000,000, $490,000,000 and $538,000,000 during the fiscal years 1932, 1933, 1934, 1935, and 1936, respectively.
	www.tax.org /THP/Civilization/Documents/Surveys/hst23734/23734-1.htm (4253 words)

	Excise - Wikipedia, the free encyclopedia
		However, a duty is similar to an excise in that a duty is generally imposed on an event (such as an importation) and not on a state of being.
		Another example of an excise is a tax or duty levied on the sale or importation of specific goods or a fixed rate tax on the sale or importation of specific goods; in this manner it differs from a general sales tax or value added tax.
		The excise tax doubles or even triples the retail cost of cigarettes in some states, but can be still avoided in many states by buying tobacco and cigarette paper separately.
	en.wikipedia.org /wiki/Excise_tax (1487 words)

	Alcohol Excise Taxes in Maryland
		Maryland's alcohol excise taxes are among the lowest in the United States ($0.09 per gallon for beer, $0.40 per gallon for wine, and $1.50 per gallon for spirits).
		The excise taxes on beer and wine in the state of Maryland were last increased in 1972; the excise tax on distilled spirits in 1955.
		The excise tax on cigarettes in Maryland, a "tobacco state," is significantly higher and generates much greater revenue for the state than the total revenues from alcohol excise taxes.
	www.cspinet.org /booze/taxguide/TaxMDPrint.htm (1581 words)

	Excise Taxes
		Said provision shall apply, where the rates of the excise tax with regard to the excisable goods used as raw materials and the rates of the excise tax with regard to the excise goods made from these raw materials are determined on the basis of an equal measurement unit of the tax base.
		The amount of excise tax payable by the taxpayer that has been calculated in the manner established by Article 202 of the present Code shall be referred by the taxpayer to the expenses deductible at the calculation of the organisation's profit tax.
		An amount of excise tax exceeding the amount of excise tax calculated according to the said formula shall be referred to the incomes remaining at taxpayers' disposal after the tax on the profit of organisations.
	www.russian-tax-code.com /PartII/Section8/Chapter22.html (8793 words)

	Ohio Department of Taxation
		The Federal government and the State of Ohio impose excise taxes which, depending on their nature, may or may not be included in the total amount (price) subject to Ohio sales or use tax.
		Assuming that the item sold is subject to Ohio sales or use tax, the amount attributed to an excise tax imposed on the manufacturer, distributor, wholesaler, or retailer (someone other than the final consumer) by the Federal government or the State of Ohio is part of the "price" used for calculating sales or use tax.
		Other taxes that must be included in "price" include, but are not limited to, Ohio's personal property tax on leased equipment, federal and state excise taxes on alcoholic beverages, and federal excise taxes on tires.
	tax.ohio.gov /divisions/communications/information_releases/st199505.stm (418 words)

	HPTS - State Tobacco Excise Taxes Issue Brief (Site not responding. Last check: )
		Opponents of increased excise taxes argue that smokers-23 percent of the population-carry a disproportionate tax burden.
		Despite the fiscal condition of the states and the general public support for increasing tobacco excise taxes, the passage of tobacco excise tax legislation was not as automatic in 2003, as it was in 2002.
		Sixty-eight percent of the electorate rejected Alabama's Governor proposed excise tax increase in a referendum held on September 9, 2003.
	www.ncsl.org /programs/health/ttaxes1.htm (782 words)

	Briefing Paper: Excise Taxes - National Council on Alcoholism and Drug Dependence - NCADD
		Federal excise taxes on beer and wine were increased in 1991 for the first time since 1951.
		Taxes on distilled spirits, increased by about 19% in 1984, were raised in 1991 for the second time since 1951.
		At the same time, the tax on beer doubled, from 16 to 32 cents per six-pack, while the tax on still wine jumped from just over 3 cents per 750-milliliter bottle to about 21 cents (still wine is considered separately from sparkling wines and champagnes, which are taxed at a higher rate).
	www.ncadd.org /facts/policyexcise.html (668 words)

	Excise Taxes
		The other taxes levied by he 1932 Act and which may be included in the amusement or recreation group are collected from the manufacturer or importer (except the short-lived tax on the use of large pleasure boats).
		The communications tax itself is subdivided into several taxes, as shown in Taxable B; the pipe line tax equals 4 per cent of the amount received for the transportation, or (if no change is made, as where the pipe line owner owns the oil) of what would be a fair charge for the transportation.
		The tax on chewing gum, being 2 per cent of the manufacturer's sale price, is perhaps a case in point; the same may be aid of the ordinary match tax of 2 cents per 1,000, and the (now repealed) taxes on candy (2 per cent) and soft drinks (various rates).
	www.taxhistory.org /Civilization/Documents/Excise/hst8678.htm (3861 words)

	CIS: Motor Vehicle Excise Information
		The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.
		The annual excise due on a car registered after January 1 will be reduced, therefore, by one twelfth of the full year’s excise for every month prior to the one in which the vehicle was registered.
		If an excise bill is received for a vehicle which was traded and which was not owned in the calendar year stated on the bill, it is recommended to pay the bill and then file an application for abatement with the Board of Assessors.
	www.sec.state.ma.us /cis/cisexc/excidx.htm (3063 words)

	Excise Taxes: From The Encyclopedia of Taxation and Tax Policy
		Excise taxes are narrow-based consumption taxes, as compared with broad-based taxes such as a general sales tax or an expenditure tax.
		The 10 percent federal tax (declining to 7.5% by the year 2000) on the cost of domestic airline passenger tickets and the 3 percent tax on the cost of telephone services are examples of ad valorem taxes.
		Taxes on "gas-guzzling" automobiles and gasoline can be explained as a kind of Pigouvian (corrective) tax to reduce the divergence of the private and social costs relating to pollution or congestion.
	www.urban.org /publications/1000527.html (1877 words)

	Excise Taxes Should be Paid by Documented
		Maine residents pay the excise tax in their town of residence; nonresidents or corporations pay it in the town where the boat is principally moored or docked.
		While registered boat owners automatically pay their boat excise tax in order to register, documented boat owners seemingly get away with not paying the excise because the Coast Guard does not deal with taxes in the process of documentation and enforcement is difficult, if not lax.
		Examples of state-rated excise tax amounts are: for a brand new 35-foot pleasure boat, $133, or commercial boat, $66.50; for a brand new 50-foot pleasure boat, $318, or new commercial boat, $159, and less for older boats.
	boothbayregister.maine.com /1998-07-23/boat_excise_taxes.html (594 words)

	excise taxes. The Columbia Encyclopedia, Sixth Edition. 2001-05
		In their modern form, excise taxes were first developed by Holland in the 17th cent.
		In both World Wars such taxes were greatly increased; in World War II they were levied on furs, jewelry, and leather as well as on liquor, tobacco, and amusements.
		Excise taxes, which account for less than 10% of all federal receipts, are far less important than the income tax.
	www.bartleby.com /65/ex/exciseta.html (277 words)

	Taxes
		Excise taxes are an important source of revenue to the taxing authority, whether the authority is the Federal, State, or local government.
		Federal excise taxes on gasoline are 18.3 cents per gallon and on diesel fuel are 24.3 cents.
		Excise taxes account for almost all of the difference between prices for gasoline in the United States and prices in our foreign trading partners, such as Europe and Japan.
	www.eia.doe.gov /pub/oil_gas/petroleum/analysis_publications/oil_market_basics/price_taxes.htm (631 words)

	Federal Excise Taxes - dKosopedia
		A variety of taxes levied by the federal government, which make up a fairly minor part of federal revenues are called excise taxes.
		Last time I checked, the tax on gasoline was 18.4 cents per gallon at the federal level (states have their own gas taxes).
		These taxes are also basically users fees earmarked for the Transporation Security Admininistration (TSA) in the Department of Homeland Security and for the FAA which runs the air traffic control system.
	www.dkosopedia.com /wiki/Federal_Excise_Taxes (580 words)

	Untitled Document
		Excise laid directly upon people violates the dictates in the Pollock v Farmer’s Loan and Trust, 157 U.S. 429, decision on indirect taxes not being able to be collected from people in this matter who have no legal compulsion to pay them.
		Even if the excise taxes exist, all such excises, when not able to be passed on by people, become direct taxes and in violation of the above Supreme Court decisions, as people have no compulsion to pay them nor are they required by law.
		A tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation, but not becoming an income tax because of such feature.
	www.freedomdomain.com /sovereignty/inform33.html (695 words)

	Against the Grain Press - The Informer
		Excise laid directly upon people violates the dictates in the Pollock v Farmer’s Loan and Trust, 157 U.S. 429, decision on indirect taxes not being able to be collected from people in this matter who have no legal compulsion to pay them.
		Even if the excise taxes exist, all such excises, when not able to be passed on by people, become direct taxes and in violation of the above Supreme Court decisions, as people have no compulsion to pay them nor are they required by law.
		A tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation, but not becoming an income tax because of such feature.
	www.atgpress.com /inform/tx004.htm (705 words)

	NBAA Federal Excise Tax Handbook > Filling Out the IRS Forms (Site not responding. Last check: )
		Excise taxes collected in the second semi-monthly period would be due for deposit February 14.
		In general, the deposit of tax for each semi-monthly period must be at least 95 percent of the amount of net tax liability incurred during the semi-monthly period.
		If there is an increase in the tax rate imposed between the look-back quarter and the current quarter, the taxpayer is required to deposit 1/6 of the tax liability that would have been imposed if the increased rate was imposed during the look-back quarter.
	web.nbaa.org /member/ops/taxes/fet/06.php (3018 words)

	Search Results
		The most important tax on automobiles from a revenue perspective is the fuel tax, which is also the simplest and cheapest form of automotive taxation from an administrative perspective.
		Different states could impose different taxes, if they chose to do so, subject of course to the constraint that they would not likely be able to differ much from the rates imposed by their neighbors given the mobility of the tax base.
		Administratively, differential provincial fuel taxes could easily be imposed at the refinery or wholesale level, with the refiner or wholesaler acting a collection agent for the states, remitting taxes in accordance with fuel shipments.
	www1.worldbank.org /wbiep/decentralization/Module7/Topic07.4.htm (863 words)

	Excise taxes and the airport and airway trust fund, 1970-2002 Statistics of Income Bulletin - Find Articles
		The Airport and Airway Trust Fund excise taxes were a reliable source of revenue for the Nation's aviation systems during the latter part of the 20th century.
		The excise taxes on aviation for the Airport and Airway Trust Fund included the existing taxes on aviation gasoline and passenger tickets on domestic flights, and three new taxes.
		The excise tax on aviation gasoline was created with the Revenue Act of 1932 (with a rate of 1 cent per gallon), and the excise tax on passenger tickets on domestic flights was created with the Revenue Act of 1941 (with a rate of 5 percent of the ticket) [4].
	www.findarticles.com /p/articles/mi_m2893/is_3_23/ai_n6082770 (904 words)

	EIA - Federal Fuels Taxes and Tax Credits
		Excise taxes on highway fuels have been a dedicated source of funding for the Federal Highway Trust Fund since its creation in 1956.
		Because the statutes do not specify that the Federal excise taxes on highway fuels will be adjusted for inflation, and because they have not been adjusted at regular intervals in the past, they are assumed to remain at current levels in nominal terms through 2030.
		State and local fuel taxes are kept constant in real terms in AEO2007, based on analysis of aggregate historical adjustments to State and local fuel taxes, and reflecting the calculation of State sales taxes as a percentage of the sales price of the fuel [32].
	www.eia.doe.gov /oiaf/aeo/otheranalysis/fft.html (675 words)

	excise taxes
		A "floor stocks tax" is an excise tax, change in tax rate or subsidy for a taxpayer's existing inventory.
		A floor stocks provision ensures that all goods sold on or after the date of an excise tax increase or decrease are subject to the same amount of tax, regardless of whether the goods were held in inventory on the date of the tax increase or decrease (floor stocks date) or purchased or produced thereafter.
		The equal treatment is achieved by applying the new tax rate or subsidy to goods held on the floor stocks date and assessing the additional tax (or refunding the reduced tax) on existing inventory.
	www.aicpa.org /pubs/taxadv/online/may2001/clinic6.htm (756 words)

	Cigarette and Tobacco Excise Taxes and Fees - House Research
		The cigarette taxes and fees are all imposed on a “per unit” basis—i.e., on the number of cigarettes sold, not as a percentage of the sale price.
		It converted the 6.5 percent state general sales tax on cigarettes to a flat amount per pack tax collected from wholesalers (rather than as a percentage of the retail sale prices, as other products are taxed under the sales tax).
		For fiscal year 2007, the Finance Department estimates collections from the two excise taxes and the sales tax on cigarettes will be $221.6 million and from the health impact fee, $223.4 million.
	www.house.leg.state.mn.us /hrd/issinfo/sscigtax.htm (794 words)

	Tax Tips: Business owners and excise taxes
		While some are payable at the time that quarterly excise tax returns are filed, the IRS requires periodic deposits of excise taxes for other products.
		This tax tip will get you started on understanding these complex rules on excise taxes, which are taxes imposed on a particular commodity or service.
		Unless the excise tax is one that requires semimonthly payments, the business owner should include the entire amount due when filing this form.
	www.bankrate.com /brm/news/biz/Tax/19990826.asp (741 words)

	Beer Serves America
		The federal excise tax was first imposed during the Civil War as a temporary measure to support the Union army.
		The 1990 increase in the beer excise tax was devastating for the industry.
		The brewing industry is actively supporting a rollback of the 1990 excise tax increase.
	www.beerservesamerica.org /taxes/index.phtml (288 words)

	Excise Taxes : Business : Louisiana Department of Revenue
		Tax stamps can only be purchased from the Secretary of Revenue and must be affixed in the premises of the wholesale tobacco dealer.
		The native wine tax is not assessed on native wines dispensed as free samples in quantities of not more than six ounces in the tasting room of a native winery.
		The tax is to be collected monthly and paid on or before 30 days after the close of each calendar quarter.
	www.revenue.louisiana.gov /sections/business/excise.aspx (1344 words)

	Small business: Business taxes - Excise taxes
		An excise tax is paid to the federal government for a privilege, or on the consumption, sale or manufacture of a commodity.
		Use Form 2290 to report federal excise tax on trucks, truck tractors and buses with a gross weight of 55,000 pounds that use public highways.
		Excise taxes must be reported quarterly, but may have to be paid before the quarter.
	www.bankrate.com /brm/news/biz/green/19991213b.asp (156 words)

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