Center for State Tax Policy

Excise Taxes

Excise taxes are special taxes on specific goods or activities—such as gasoline, tobacco or gambling—rather than general tax bases such as income or consumption. Excise taxes are often included in the final price of products and services, and are often hidden to consumers.

Overall, excise taxes account for less than 10 percent of all federal receipts. All 50 states and many local municipalities levy excise taxes of various kinds. Studies show excise taxes are disproportionately borne by low-income taxpayers, making them one of the most regressive components of the U.S. tax system.


Featured Research

How Stable is Cigarette Tax Revenue?

July 9, 2020

State Tax Changes Effective July 1, 2020

July 9, 2020

How High are Beer Taxes in Your State?

July 1, 2020

How High are Wine Taxes in Your State?

June 24, 2020

How High are Distilled Spirits Taxes in Your State?

June 17, 2020

A Road Map to Recreational Marijuana Taxation

June 9, 2020


Related Articles

New Census Data Shows States Beat Revenue Expectations in FY 2020

Flawed Federal Taxation of Recreational Marijuana

Who Will Pay for the Roads?

Vermont May Be the Next State to Legalize Recreational Marijuana Sales

Massachusetts Ban of Flavored Cigarettes Is Getting Expensive

State Income and Sales Tax Revenues Slide in Second Quarter

State Gasoline Tax Rates as of July 2020

Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court

How Stable is Cigarette Tax Revenue?

State Tax Changes Effective July 1, 2020

Illuminating Independence Day Taxes

How High are Beer Taxes in Your State?

Montana Voters Will Decide on Recreational Marijuana

How High are Wine Taxes in Your State?

Michigan Vapor Tax Bill Gets It Half-Right

How High are Distilled Spirits Taxes in Your State?

Colorado Tobacco Tax Bill Includes Positive Change

Sports Betting Will Not Solve State Budget Crises

How High Are Taxes on Recreational Marijuana in Your State?

A Road Map to Recreational Marijuana Taxation