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.


Related Articles

How Stable is Cigarette Tax Revenue?

May 10, 2017

Santa Fe Soda Tax Proposal Fails

May 3, 2017

Santa Fe Votes on Soda Tax Today

May 2, 2017

Late-Breaking West Virginia Compromise Would Create Two New Taxes

April 9, 2017

Evaluating Soda Tax Proposals in West Virginia

March 25, 2017

What to Make of the West Virginia Senate’s Ambitious Tax Overhaul Legislation

March 21, 2017

The Case Against Soda Taxes

March 15, 2017

Ohio Governor Kasich Puts Forward Tax Changes in New Budget

January 31, 2017

State Gasoline Tax Rates in 2017

January 27, 2017

Alaska’s Budget Shortfall Highlights Peculiarities of State Tax Code

January 26, 2017

Illinois Supreme Court Strikes Down Chicago Tax on Car Rentals Outside Chicago

January 23, 2017

Cigarette Taxes and Cigarette Smuggling by State, 2014

January 17, 2017

Indiana Gas Tax Proposal: Existing User Taxes & Fees Cover Less than Half of Road Costs

January 11, 2017

Sports Drinks Are Now More Expensive than Beer Thanks to the Philadelphia Soda Tax

January 4, 2017

Soda Taxes: Decreasing Consumption or Increasing Revenue?

December 13, 2016

New Op-Ed in U.S. News & World Report on Soda Taxes

October 19, 2016

Five States to Vote on Legalizing and Taxing Marijuana

October 18, 2016

Cell Phone Tax Burdens State-by-State

October 11, 2016

Wireless Tax Burdens Rise for the Second Straight Year in 2016

October 11, 2016

How Much Does Your State Collect in Excise Taxes Per Capita?

July 21, 2016