Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Excise taxes are collected by the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately. This is thought to explain their appeal to many politicians.
Read more about Excise Tax In The United States: Constitutional Law, Historical Background, Excise Tax Types, Statutory Law, Excise Tax Enforcement, Commentary On Excises
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