Excise tax | Internal Revenue Service
https://www.irs.gov/businesses/small-businesses-self-employed/excise-tax
WebExcise taxes are taxes imposed on certain goods, services, and activities. Taxpayers include importers, manufacturers, retailers, and consumers, and vary depending on the specific tax. Excise taxes may be imposed at the time of: Entry into the United States, or sale or use after importation; Sale or use by the manufacturer; Sale or use by the ...
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