2242:
668:
42:
3478:. Instead of a sales tax, the State of Hawaii imposes a General Excise Tax, or GET, on all business activity in the State. The GET is charged at a rate of 4% for most businesses and 0.5% for wholesalers. The tax is imposed on all business entities, so the tax is collected at every level of production (material supplier to manufacturer to wholesaler to retailer.) The GET is also charged on all business service activity, such as real estate agent commissions, lawyer fees, etc. A more accurate tax term would be a
545:
553:
294:
2117:. These low excise taxes accounted for only a small percentage of the federal income (see table on U.S. Historical Taxes). Tariffs (custom duties) were initially by far the largest source of federal revenue. The excise tax on whiskey was so despised by western farmers who had no easy way to transport their bulky grain harvests to market without converting them into alcohol that it led to the
2685:. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work.
370:
2321:, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer.
3506:(DOJ). Its responsibilities include the investigation and prevention of federal offenses involving the unlawful use, manufacture, and possession of firearms and explosives; acts of arson and bombings; and illegal manufacturing and trafficking of alcohol and tobacco products that avoid paying the federal excise taxes on these products.
3426:
Excise duties usually have one or two purposes: to raise revenue and to discourage particular behavior or purchase of specific items. Taxes such as those on sales of fuel, alcohol, and tobacco are often "justified" on both grounds. Some economists suggest that the optimal revenue-raising taxes should
2688:
The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non-interstate roads, including pothole patching and snowplowing,
2281:
are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes
3442:
imposed by the federal and state governments. This tax is simply an excise tax applied to each pack of cigarettes. Specifically, the federal government uniformly charges an excise tax of $ 1.01 for a standard pack of 20 cigarettes. On top of the federal tax, all 50 states levy a different cigarette
2639:
Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated
3489:
and tourist spending, the state regularly raises nearly half its government revenues through the imposition of the GET. Hawaii's GET has been criticized for having a disproportionate impact on low-income families because of the fact it is charged on intermediary transactions (such as those between
3458:
Excise taxes can be imposed and collected at the point of production or importation or the point of sale and then remitted to the
Internal Revenue Service or state or local taxing agency. The federal government often collects some excise taxes. Then, it remits to the states on a partially matching
3318:
The term "excise" also has a statutory law meaning. Generally, any statute that imposes a tax denominated explicitly as an "excise" in the United States is an excise tax law. U.S. federal statutory excises are (or have been) imposed under
Subtitle D ("miscellaneous excise taxes") and Subtitle E
746:
was about four million, so the average federal tax was about $ 1/person per year. At that time, tradespeople earned about $ 0.25 a day for a 10- to 12-hour day so that federal taxes could be paid with about four days of work. Paying even this was usually optional, as taxed imports listed on the
2245:
The effective federal excise tax rate for different household income groups (2007). The effective tax rate equals total federal excise taxes paid during the year divided by total comprehensive income, including estimated values of
Medicare and health benefits, food stamps, employment taxes on
3517:
is responsible for collecting over one million excise tax returns that contain almost $ 70 billion in excise taxes. IRS Publication 510 lists all the forms, rates, rules, etc. on federal excise tax collection. The IRS is authorized to sue people who violate the excise tax rules and have them
3861:
Bicentennial
Edition: Historical Statistics of the United States, Colonial Times to 1970 {Part 2 Zip file: CT1970p2-12;} Series Y 343–351 (1940–1970) Customs, Tot. Receipts, Income taxes; Payroll taxes, Excise; Y342 339 (1940–1970) Receipts; Y-352 357 (1789–1939) Government Receipts: Total
2640:
to repay bonds and other long-term projects, they often require an infusion of general funds to stay solvent. Long-term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi-partisan agreements, which are rare.
2387:. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U.S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions.
2194:
was passed, and alcohol production, sale, and transport were prohibited. Taxing alcohol products would have produced almost no income, given that alcohol sales and production had gone underground. All federal excise taxes remained practically zero for the next ten years.
361:, are taxed by multiple governments simultaneously. Some excise taxes are collected from 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.
734:
In addition to tariffs, low excise taxes were imposed to provide the federal government with some additional money to pay part of its operating expenses and to help redeem at full value U.S. federal debts and the debts the states had accumulated during the
730:
wanted a reliable source of income that was relatively unobtrusive, brought in enough money to pay off the debt and pay for the relatively low-cost federal government (at the time) and be relatively easy to collect. Tariffs met all these criteria.
2364:. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called
2689:
must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass
Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
2669:
revenue is split between highways and transit systems. The
Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections.
2359:
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local
419:
in 2021. However, most states exempt gasoline from general sales taxes. The total state and federal taxes are relatively low compared to other industrialized countries, already without consideration of the sales tax rebate.
468:, but that was postponed until 2018, and later further postponed and eventually repealed before its rollout on December 20, 2019. Annual excise taxes totaling $ 3 billion were levied on importers and manufacturers of
614:
between states are prohibited by the U.S. Constitution, and all domestically made products can be imported or shipped to another state tax-free. In the U.S. constitutional law sense, an excise tax is usually an
3467:
and other tax evaders will often seek to obtain items at a point where they are not taxed or taxed much lower and then later sell or use them at a price lower than the post-tax price in their jurisdiction.
504:. This tax increase, which took effect in April 2009, was the most recent time federal tobacco tax rates were changed. The federal tobacco product excise tax does not apply to certain products, including
2206:
and
Congress started reintroducing excise taxes to increase federal income, which had dropped because of the much lower incomes and the resulting lower income tax collections. On December 5, 1933, the
2282:
on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense.
2213:
Excise taxes have become an established part of the general budget and the source of funds for various trusts. The U.S. has expanded the definition of items on the excise tax lists as trusts for
3584:
excise tax of $ 4.35, and the City excise tax of $ 1.50. For New York state and city tax rates, see New York State
Department of Taxation and Finance, "Cigarette and Tobacco Products Tax,"
2207:
2210:
was ratified, and alcohol production became legal again. The healthy excise tax on now-legal alcoholic beverages paid about one-third of all federal taxes during the Great
Depression.
3837:"Historical Statistics of the United States 1789–1945", Series P 89–98, columns: Excise Tax (labeled: "Internal Revenue/Other"), "Total receipts", "Customs", "Income and profit taxes"
637:
2191:
3964:
2184:
3499:
3451:. Overall, the excise taxes constitute most of the retail cost of cigarettes. Cigarette taxes can be avoided in some jurisdictions if consumers purchase loose tobacco and
3810:
Bicentennial
Edition Historical Statistics of the United States Series {Part 2 Zip file: CT1970p2-08;} Series U 1–25; Balance of International Payments Imports 1790–1970
3471:
For similar items, excise duties are the same for imported and domestically produced goods; if the tax differs, there is an explicit or implicit customs duty or tariff.
2394:
sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification.
345:
on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as
2152:, the imports and tariff taxes in the United States plummeted, and Congress in 1812 brought back the excise tax on whiskey to partially compensate for the loss of
2682:
631:(Public Law 111–148), whereby a tax penalty is imposed as an indirect tax on the condition of not having health insurance coverage; as reasoned by Chief Justice
3862:(1789–1970), Customs (1789–1970), Y 358 373 Excise tax (1863–1970) Income Tax (1916–1970); Series U 1–25 Balance of International Payments Imports (1790–1970)
2137:, etc., bulky cargo could not economically be shipped far. The whiskey excise tax collected so little and was so despised that it was abolished by President
4192:
3539:
in 1755 as "A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid."
436:
2020, down from $ 16.0 billion in fiscal year 2019. 90% of the excise tax revenue comes from taxing passenger air fares, and the remaining 10% comes from
2352:
628:
480:
are applied as well. The same budget bill that repealed the Cadillac tax also repealed the medical device tax for all sales occurring after December 31.
2285:
In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like
2156:/tariff revenue. Within a few years, customs duties brought in enough federal income to abolish nearly all federal taxes except tariffs again. When the
3952:
500:. Federal excise tax revenue from tobacco products peaked in fiscal year 2010 at $ 17.2 billion after the increase in tobacco product tax rates in the
607:... lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States;
3514:
2648:
2644:
2180:
2134:
662:
123:
3849:
White House, Historical Tables 1940–2016; Table 1.1 Tot. Receipts (1901–2010); Table 2-1, 2-4 Excise Tax (1934–2010); Table 2-5 Customs (1940–2010)
3388:
2190:
By about 1916, the loans taken out during the Civil War were all paid off, and the excise taxes were again set very low. On January 16, 1919, the
711:
684:
3463:
construction, airport construction, or bridge repairs. Excise taxes are usually waived or refunded on goods being exported to encourage exports.
4247:
3629:
63:
3931:
2199:
322:
280:
203:
3558:
3531:
3439:
2659:
726:
rates, were the source of about 80–95% of all federal revenue up to 1860. Having just fought a war over taxation (among other things), the
2346:
or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the
460:
2015. $ 11.3 billion was an excise tax placed directly on health insurers based on their market share. The ACA was going to impose a 40% "
4061:
3977:
3503:
3380:
465:
198:
153:
98:
2176:
583:
68:
3887:
3875:
3863:
3838:
3811:
3799:
2350:(IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the
2241:
224:
178:
4075:
2380:
2274:
695:
611:
574:
183:
148:
88:
4104:
4015:
3553:
2678:
2655:
2379:
Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue.
2328:
the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount.
592:
390:
93:
73:
4007:
703:
2226:
675:
Federal excise taxes have a storied background in the United States. Responding to an urgent need for revenue following the
2246:
employers, imputed corporate income tax, and other non-taxable items. Excise taxes are 0.7% of all federal taxes collected.
667:
429:
188:
166:
83:
51:
33:
4044:
4126:
3384:
3372:
2376:. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax.
680:
240:
118:
3490:
wholesaler and retailer) as well as services, resulting in a pyramiding effect as costs rise with final retail prices.
2075:
Many federal government excise taxes are assigned to trust funds, collected for and "dedicated" to a particular trust.
3972:
4159:
255:
3415:, certain imported substances, non-deductible contributions to certain employer plans, and many other subjects. The
3548:
3428:
736:
699:
676:
645:
128:
2157:
315:
4196:
2665:
Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The
3510:
2347:
358:
103:
4092:
2384:
2171:
brought a need for much more federal revenue. Excise taxes were reintroduced on a wider range of items, and
138:
58:
3435:. Most items on the excise tax lists are relatively inelastic "addictions" with only long-term elasticity.
544:
4005:
Table 2.4—Composition of Social Insurance and Retirement Receipts and of Excise Taxes: 1940–2016 hist02z4
3432:
2674:
2369:
727:
623:
tax). A recent exception to this "state of being" principle is the "minimum essential coverage" tax under
41:
25:
603:, ratified in 1789, gave the federal government authority to tax, stating that Congress has the power to
3752:
3744:
3736:
3728:
3720:
3712:
3376:
3332:
3324:
3320:
2673:
The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing
2203:
624:
552:
108:
3823:
2187:
establishing a federal income tax to reduce the government's dependence on alcohol taxes for revenue.
3404:
505:
308:
298:
235:
3651:
2342:—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a
453:
265:
230:
3781:
2643:
The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the
2233:, etc. have been set up. Excise taxes on fuels, tickets, vaccines, coal, oil, etc. finance these.
3686:
3460:
3412:
2666:
2168:
715:
707:
408:
694:
of July 4, 1789, which authorized the collection of tariff duties (customs) on imported goods.
3994:
3935:
3927:
3911:
3899:
3850:
3698:
3694:
3666:
3486:
3360:
3348:
3340:
2373:
2270:
2118:
687:
600:
469:
3652:"Text - H.R.1865 - 116th Congress (2019-2020): Further Consolidated Appropriations Act, 2020"
4252:
3678:
3581:
3448:
3392:
2138:
2125:
and suppressing the rebellious farmers, all of whom were later pardoned. In the days before
743:
501:
173:
4073:
2383:
or customs duties on imported goods are essentially the only property taxes imposed by the
4079:
4048:
3798:
Historical Statistics of the United States 1789–1945; Series M-42-55; Imports (1789–1945),
3479:
3408:
2361:
2145:
2110:
714:
out on a sound financial basis with good credit and a regular, easily collected source of
691:
517:
354:
275:
260:
3419:
charges what it calls an "excise tax" on all vehicles, even though this is, in fact, an
2696:
2396:
2356:
and more recent federal excise tax data is listed in the White House historical tables.
749:
3526:
3420:
2651:. The total excise taxes on gasoline, diesel etc. for each state have been calculated.
2390:
Many taxes are called an excise tax in the statute imposing that tax (an excise in the
2310:
2161:
477:
473:
133:
4241:
3690:
3577:
3452:
3416:
2365:
2114:
441:
143:
113:
3606:
3724:
2339:
2278:
2263:
2259:
2251:
2250:
For purposes of the U.S. Constitution, an excise tax can be broadly defined as any
2172:
632:
461:
342:
3756:
3748:
3740:
3732:
3716:
3336:
3328:
710:, in 1789, to tax foreign imports. Hamilton thought it was important to start the
3886:
Bicentennial Edition Historical Statistics of the United States Series 1790–1970
679:, after the ninth state ratified the U.S. Constitution in 1788 the newly elected
652:...all duties, imposts and excises shall be uniform throughout the United States.
532:
In 2020, state and local governments earned over $ 3 billion in tax revenue from
3352:
3344:
2324:
The burdens of excise taxes are often passed on to the consumer, who eventually
2290:
2149:
2083:
Bicentennial Edition Historical Statistics of the United States Series 1790–1970
2063:
Average excise % is calculated by dividing excise revenue by total revenue.
521:
493:
457:
433:
416:
404:
400:
378:
350:
4042:
3630:"Trump signs bill repealing ACA Cadillac tax, granting 'relief' for employers"
2336:
747:
tariff lists could usually be avoided by buying domestic products if desired.
336:
216:
4133:
2164:
abolished the excise taxes and reduced the customs duties (tariffs) in half.
3682:
3585:
3502:(ATF), formed in 1886, is a federal law enforcement organization within the
3396:
2306:
2230:
2126:
742:
The first federal budget was about $ 4.6 million, and the population in the
497:
437:
4230:
4166:
3939:
3431:; in contrast, behavior-altering taxes should be assessed where demand is
369:
3464:
3444:
3400:
3368:
2286:
2266:
tax or capitation tax by being present (very rare in the United States).
533:
412:
396:
346:
250:
2065:
Other taxes collected are income tax, corporate income tax, inheritance,
2222:
2218:
2214:
2153:
2122:
2106:
2058:
719:
489:
270:
245:
193:
2057:
Initially the U.S. Federal Government was financed mainly by customs (
4218:
3475:
3307:
2628:
2298:
2254:(usually, a tax on an event). In this sense, an excise means any tax
2098:
723:
3924:
The War on Alcohol: Prohibition and the Rise of the American State
2318:
2240:
2130:
2069:
Income taxes began in 1913 with the passage of the 16th Amendment.
2055:
Federal expenditures often exceed revenue by temporary borrowings.
666:
551:
543:
368:
3455:
separately or by purchasing cigarettes from lower-taxing states.
2121:, which had to be quelled by President Washington calling up the
4027:
3364:
3356:
2314:
2302:
2294:
4091:
Present Law and Background Information on Federal Excise Taxes
502:
Children's Health Insurance Program Reauthorization Act of 2009
411:. The average of state taxes on fuel was 31.02¢ per gallon for
2102:
395:
Federal excise taxes have been stable at 18.4¢ per gallon for
3874:
Historical Statistics of the United States Series 1790–1945
3319:("Alcohol, Tobacco, and Certain Other Excise Taxes") of the
4158:
State of Hawaii Department of Taxation (December 4, 2007).
3667:"Taxation and Market Power in the Legal Marijuana Industry"
3474:
An unusual example of a state "excise" tax is found in the
3438:
One of the most common excises in the United States is the
2097:
Congress set low excise taxes on only a few goods, such as
2699:
2399:
752:
4125:
State of Hawaii Department of Taxation (December 2006).
2067:
Tariffs, often called customs or duties on imports, etc.
638:
National Federation of Independent Business v. Sebelius
4217:
ATF Online – Bureau of Alcohol, Tobacco and Firearms
3711:
Also, see generally subsection (d), paragraph (3) of
2071:
Payroll taxes are Social Security and Medicare taxes.
671:
Excise taxes as a share of federal revenue 1950–2007.
3580:
would include the federal excise tax of $ 1.01, the
3312:
and are collected for and "dedicated" to the Trust.
2658:. For excise taxes in each state on cigarettes, see
2633:
and are collected for and "dedicated" to the Trust.
2080:
Historical Statistics of the United States 1789–1945
2053:
Income taxes include individual and corporate taxes.
3500:
Bureau of Alcohol, Tobacco, Firearms and Explosives
3409:
removal of hard mineral resources from deep seabeds
2051:
All dollar amounts are in millions of U.S. dollars.
2625:All dollar amounts are in millions of U.S. dollars
2262:or ad valorem tax because of its ownership; (2) a
3190:Sport Fish Restoration & Boating Trust Fund
3576:For example, a pack of 20 cigarettes bought in
2167:Excise taxes stayed essentially zero until the
641:: "it is triggered by specific circumstances."
3110:Vaccine Injury Compensation Trust Fund Excise
722:duties (tariffs) on imported goods, as set by
644:Federal excise taxes are also required by the
496:2020. The tax equals $ 1.01 per pack of 20 of
377:Federal excise taxes raised $ 86.8 billion in
3833:
3831:
2654:For excise taxes in each state on fuels, see
316:
8:
3618:These data come from Tables 2.1 through 2.4.
3485:With Hawaii's industry heavily dependent on
648:to be uniform throughout the United States:
4127:"An Introduction to the General Excise Tax"
381:2020 or 2.5% of total federal tax revenue.
3665:Hollenbeck, Brett; Uetake, Kosuke (2021).
3126:Water Transportation Passenger excise tax
2353:Historical Statistics of the United States
629:Patient Protection and Affordable Care Act
403:since 1993. This raised $ 37.4 billion in
323:
309:
20:
3993:White House historical tables, Table 2.1
3926:(1 ed.). New York: W.W. Norton & Co.
3586:https://www.tax.ny.gov/bus/cig/cigidx.htm
407:2015. These fuel taxes raised 90% of the
3515:United States Department of the Treasury
3443:tax that ranges from $ 0.17 per pack in
3227:
3189:
3173:
3157:
3141:
3125:
3109:
2967:
2918:
2726:
2649:United States Department of the Treasury
2645:Alcohol and Tobacco Tax and Trade Bureau
2160:was finally paid off in 1834, President
696:Tariffs and excise taxes were authorized
663:History of taxation in the United States
646:U.S. Constitution (Article 1, Section 8)
3910:Whitehouse Historical Tables 1940–2016
3569:
3142:Land and Water Conservation Trust Fund
3094:Leaking Underground Storage Tank Trust
3093:
32:
3976:. June 2010. p. 6. Archived from
3427:be levied on sales of items having an
2089:Whitehouse Historical Tables 1940–2016
16:Indirect tax on listed items in the US
3788:. September 22, 2011. pp. 4, 50.
7:
3600:
3598:
3596:
3594:
3559:Cigarette taxes in the United States
3532:A Dictionary of the English Language
2660:Cigarette taxes in the United States
755:collected by the federal government
3965:"Average Federal Tax Rates in 2007"
3504:United States Department of Justice
3039:Tires over 3,500 lb. rated wt.
2269:In this broad sense, income taxes,
556:Federal Government revenue by type
466:Employer-sponsored health insurance
4191:Kalapa, Lowell (August 18, 2008).
2492:
14:
4229:IRS publication 510 Excise Taxes
4195:. Hawaii Reporter. Archived from
4193:"Hawaii Families Need Tax Relief"
3628:Ryan Golden (December 23, 2019).
3605:Office of Management and Budget.
3310:taxes are assigned to Trust Funds
2704:(grouped by specific trust fund)
2631:taxes are assigned to Trust Funds
2404:(dollar amounts are in millions)
757:(dollar amounts are in millions)
753:Table of historical excise taxes
548:Historical tax revenue by source.
365:Federal excise taxes and revenues
225:Automated payment transaction tax
3061:55,000–75,000 lbs. capacity
2681:or the increased use of untaxed
2564:Leaking underground storage tank
627:section 5000A as enacted by the
448:Affordable Care Act excise taxes
292:
89:Generation-skipping transfer tax
40:
4016:Office of Management and Budget
3554:Fuel taxes in the United States
2679:Environmental Protection Agency
2656:Fuel taxes in the United States
2183:, successfully lobbied for the
456:(ACA) raised $ 16.3 billion in
424:Airport & airway trust fund
391:Fuel taxes in the United States
4132:. pp. 1–2. Archived from
4105:"State Cigarette Excise Taxes"
3588:, retrieved December 18, 2021.
3228:Airport and Airway Trust Fund
3174:Harbor Maintenance Trust Fund
2700:Table of U.S. excise tax rates
2400:Table of excise tax collection
704:U.S. Secretary of the Treasury
428:Excise taxes dedicated to the
104:Internal Revenue Service (IRS)
1:
4248:Taxation in the United States
3417:Commonwealth of Massachusetts
3339:, relating to such things as
2853:Other Firearms and Ammunition
2702:for different products (2010)
702:and recommended by the first
430:Airport and Airway Trust Fund
189:State and local tax deduction
34:Taxation in the United States
4165:. p. 41. Archived from
3898:U.S. Census Trade Statistic
3459:basis to pay for items like
3385:telephone federal excise tax
3341:luxury passenger automobiles
2919:Black Lung Disability Trust
2402:by type of excise tax (2010)
2086:U.S. Census Trade Statistics
2073:Payroll taxes began in 1940.
681:First United States Congress
472:. An excise tax of 2.32% on
373:Excise taxes percentage 2015
241:Efficient Taxation of Income
3973:Congressional Budget Office
3786:Joint Committee on Taxation
3287:
3276:
3265:
3254:
3243:
3232:
3216:
3205:
3194:
3178:
3162:
3146:
3130:
3114:
3098:
3082:
3071:
3060:
3049:
3038:
3027:
3016:
3005:
2994:
2983:
2972:
2956:
2945:
2934:
2923:
2907:
2896:
2885:
2874:
2863:
2852:
2841:
2830:
2819:
2808:
2797:
2786:
2775:
2764:
2753:
2742:
2731:
2713:
2586:Vaccine injury compensation
2413:
2020:
1997:
1974:
1951:
1928:
1905:
1882:
1859:
1836:
1813:
1790:
1767:
1744:
1721:
1698:
1675:
1652:
1629:
1606:
1583:
1560:
1537:
1514:
1491:
1468:
1445:
1422:
1399:
1376:
1353:
1330:
1307:
1284:
1261:
1238:
1215:
1192:
1169:
1146:
1123:
1100:
1077:
1054:
1031:
1008:
985:
962:
939:
916:
893:
870:
847:
824:
801:
766:
109:Internal Revenue Code (IRC)
4269:
4160:"Annual Report: 2006–2007"
4078:September 3, 2011, at the
4072:Highway Trust allocations
4047:February 26, 2016, at the
3771:, 567 U.S. ___, 41 (2012).
3549:Excise, Overhead, Handling
3371:, recreational equipment,
2754:Distilled Alcohol 80 proof
2727:General Fund Excise taxes
2653:
737:American Revolutionary War
700:United States Constitution
677:American Revolutionary War
660:
415:and 32.66¢ per gallon for
388:
3996:Accessed August 21, 2011.
3671:RAND Journal of Economics
3303:
3298:
2886:Gas guzzler 12.5–13.5 mpg
2875:Gas guzzler 21.5–22.5 mpg
2708:
2683:plug-in electric vehicles
2622:
2617:
2408:
2179:activists, including the
2158:United States public debt
2048:
2043:
761:
492:raised $ 12.4 billion in
399:and 24.4¢ per gallon for
3511:Internal Revenue Service
2765:Wine 14% Alcohol or Less
2348:Internal Revenue Service
520:raised $ 9.5 billion in
476:and a 10% excise tax on
432:raised $ 9.0 billion in
299:United States portal
167:State and local taxation
129:Constitutional authority
24:This article is part of
4032:Accessed July 28, 2010.
3954:Accessed August 8, 2011
3951:Excise Tax Collections
3913:Accessed August 5, 2011
3901:Accessed August 5, 2011
3889:Accessed August 5, 2011
3877:Accessed August 5, 2011
3865:Accessed August 5, 2011
3852:Accessed August 5, 2011
3840:Accessed August 5, 2011
3825:Accessed August 5, 2011
3813:Accessed August 5, 2011
3801:Accessed August 5, 2011
3683:10.1111/1756-2171.12384
3381:communications services
3266:Comm. Aviation kerosene
2385:U.S. federal government
2202:(1929–1939), President
712:U.S. federal government
478:indoor tanning services
59:Alternative minimum tax
4232:Accessed July 27, 2011
4220:Accessed July 27, 2011
4094:Accessed July 28, 2010
4082:Accessed July 27, 2011
4063:Accessed July 27, 2011
4051:Accessed July 27, 2011
3494:Excise tax enforcement
3447:to $ 4.35 per pack in
3353:"gas guzzler" vehicles
3072:each 1000# over 55,000
2675:fuel economy standards
2607:
2596:
2585:
2574:
2563:
2552:
2541:
2530:
2519:
2508:
2497:
2481:
2470:
2459:
2448:
2437:
2426:
2247:
672:
654:
609:
596:
549:
374:
256:Hall–Rabushka flat tax
4172:on September 10, 2008
3922:McGirr, Lisa (2016).
3522:Commentary on excises
3377:National Firearms Act
3321:Internal Revenue Code
2842:Pistols and Revolvers
2520:Black lung disability
2244:
2204:Franklin D. Roosevelt
670:
657:Historical background
650:
625:Internal Revenue Code
619:tax (as opposed to a
605:
555:
547:
506:electronic cigarettes
452:Excise taxes for the
372:
281:Border-adjustment tax
4060:Fuel taxes by state
3983:on October 15, 2013.
3405:water transportation
3244:International Ticket
2460:Transportation fuels
339:in the United States
236:Competitive Tax Plan
3607:"Historical Tables"
3397:insurance companies
3099:Leaking Gas storage
2968:Highway Trust Fund
2908:Wagering excise tax
2608:Total, Excise Taxes
2575:Tobacco Assessments
2542:Oil spill liability
2368:, depends upon the
2181:temperance movement
593:Personal Income Tax
518:alcoholic beverages
454:Affordable Care Act
266:Taxpayer Choice Act
4199:on October 9, 2008
3822:Imports 1960–2010
3735:, subsection (d);
3727:, subsection (b);
3461:interstate highway
3395:issued by foreign
3389:air transportation
3361:petroleum products
3195:Sport Fishing gear
3179:Harbor Maintenance
2667:Highway Trust Fund
2509:Airport and airway
2370:price elasticities
2248:
2169:American Civil War
708:Alexander Hamilton
673:
597:
550:
540:Constitutional law
470:prescription drugs
409:Highway Trust Fund
375:
217:Federal tax reform
4041:TTB excise taxes
4028:National Archives
3932:978-0-393-06695-1
3513:(IRS) within the
3316:
3315:
3288:Aviation gasoline
2637:
2636:
2553:Aquatic resources
2374:supply and demand
2271:value added taxes
2175:were introduced.
2119:Whiskey Rebellion
2095:
2094:
688:George Washington
601:U.S. Constitution
333:
332:
134:Taxpayer standing
64:Capital gains tax
4260:
4233:
4227:
4221:
4215:
4209:
4208:
4206:
4204:
4188:
4182:
4181:
4179:
4177:
4171:
4164:
4155:
4149:
4148:
4146:
4144:
4138:
4131:
4122:
4116:
4115:
4113:
4111:
4101:
4095:
4089:
4083:
4070:
4064:
4058:
4052:
4039:
4033:
4031:
4025:
4023:
4012:
4003:
3997:
3991:
3985:
3984:
3982:
3969:
3961:
3955:
3949:
3943:
3920:
3914:
3908:
3902:
3896:
3890:
3884:
3878:
3872:
3866:
3859:
3853:
3847:
3841:
3835:
3826:
3820:
3814:
3808:
3802:
3796:
3790:
3789:
3778:
3772:
3766:
3760:
3709:
3703:
3702:
3662:
3656:
3655:
3648:
3642:
3641:
3639:
3637:
3625:
3619:
3617:
3615:
3613:
3602:
3589:
3574:
3429:inelastic demand
2732:Small Cigarettes
2697:
2677:dictated by the
2397:
2331:An example of a
2237:Excise tax types
2200:Great Depression
2139:Thomas Jefferson
750:
744:1790 U.S. Census
590:
581:
572:
567: Excise tax
566:
560:
516:Excise taxes on
488:Excise taxes on
359:tobacco products
325:
318:
311:
297:
296:
295:
227:
204:State tax levels
174:State income tax
119:Revenue by state
52:Federal taxation
44:
21:
4268:
4267:
4263:
4262:
4261:
4259:
4258:
4257:
4238:
4237:
4236:
4228:
4224:
4216:
4212:
4202:
4200:
4190:
4189:
4185:
4175:
4173:
4169:
4162:
4157:
4156:
4152:
4142:
4140:
4139:on July 5, 2008
4136:
4129:
4124:
4123:
4119:
4109:
4107:
4103:
4102:
4098:
4090:
4086:
4080:Wayback Machine
4071:
4067:
4059:
4055:
4049:Wayback Machine
4040:
4036:
4021:
4019:
4010:
4008:"Archived copy"
4006:
4004:
4000:
3992:
3988:
3980:
3967:
3963:
3962:
3958:
3950:
3946:
3921:
3917:
3909:
3905:
3897:
3893:
3885:
3881:
3873:
3869:
3860:
3856:
3848:
3844:
3836:
3829:
3821:
3817:
3809:
3805:
3797:
3793:
3780:
3779:
3775:
3767:
3763:
3710:
3706:
3664:
3663:
3659:
3654:. Congress.gov.
3650:
3649:
3645:
3635:
3633:
3627:
3626:
3622:
3611:
3609:
3604:
3603:
3592:
3575:
3571:
3567:
3545:
3524:
3496:
3480:value added tax
3476:State of Hawaii
3453:cigarette paper
3311:
3305:
3299:
3158:Oil Spill fund
2897:Telephone Calls
2809:Wine Carbonated
2718:
2709:
2703:
2701:
2695:
2663:
2632:
2626:
2624:
2618:
2531:Inland waterway
2415:
2409:
2403:
2401:
2311:airline tickets
2239:
2146:Napoleonic Wars
2076:
2074:
2072:
2070:
2068:
2066:
2064:
2062:
2056:
2054:
2052:
2050:
2044:
796:
791:
786:
781:
776:
771:
762:
756:
754:
665:
659:
595:
588:
586:
579:
577:
570:
568:
564:
562:
558:
542:
530:
514:
486:
474:medical devices
464:" on expensive
450:
426:
393:
387:
367:
329:
293:
291:
286:
285:
276:Value added tax
261:Kemp Commission
223:
219:
209:
208:
169:
159:
158:
54:
17:
12:
11:
5:
4266:
4264:
4256:
4255:
4250:
4240:
4239:
4235:
4234:
4222:
4210:
4183:
4150:
4117:
4096:
4084:
4065:
4053:
4034:
3998:
3986:
3956:
3944:
3915:
3903:
3891:
3879:
3867:
3854:
3842:
3827:
3815:
3803:
3791:
3773:
3761:
3753:26 U.S.C.
3745:26 U.S.C.
3737:26 U.S.C.
3729:26 U.S.C.
3721:26 U.S.C.
3713:26 U.S.C.
3704:
3677:(3): 559–595.
3657:
3643:
3620:
3590:
3582:New York State
3568:
3566:
3563:
3562:
3561:
3556:
3551:
3544:
3541:
3527:Samuel Johnson
3523:
3520:
3518:incarcerated.
3495:
3492:
3421:ad valorem tax
3333:26 U.S.C.
3325:26 U.S.C.
3314:
3313:
3301:
3300:
3296:
3295:
3292:
3289:
3285:
3284:
3281:
3278:
3274:
3273:
3270:
3267:
3263:
3262:
3259:
3256:
3252:
3251:
3248:
3245:
3241:
3240:
3237:
3234:
3233:Airline Ticket
3230:
3229:
3225:
3224:
3221:
3218:
3214:
3213:
3210:
3207:
3203:
3202:
3199:
3196:
3192:
3191:
3187:
3186:
3183:
3180:
3176:
3175:
3171:
3170:
3167:
3164:
3160:
3159:
3155:
3154:
3151:
3148:
3144:
3143:
3139:
3138:
3135:
3132:
3128:
3127:
3123:
3122:
3119:
3116:
3112:
3111:
3107:
3106:
3103:
3100:
3096:
3095:
3091:
3090:
3087:
3084:
3080:
3079:
3076:
3073:
3069:
3068:
3065:
3062:
3058:
3057:
3054:
3051:
3047:
3046:
3043:
3040:
3036:
3035:
3032:
3029:
3025:
3024:
3021:
3018:
3014:
3013:
3010:
3007:
3003:
3002:
2999:
2996:
2992:
2991:
2988:
2985:
2981:
2980:
2977:
2974:
2970:
2969:
2965:
2964:
2961:
2958:
2954:
2953:
2950:
2947:
2943:
2942:
2939:
2936:
2932:
2931:
2928:
2925:
2921:
2920:
2916:
2915:
2912:
2909:
2905:
2904:
2901:
2898:
2894:
2893:
2890:
2887:
2883:
2882:
2879:
2876:
2872:
2871:
2868:
2865:
2861:
2860:
2857:
2854:
2850:
2849:
2846:
2843:
2839:
2838:
2835:
2832:
2828:
2827:
2824:
2821:
2817:
2816:
2813:
2810:
2806:
2805:
2802:
2799:
2798:Wine Sparkling
2795:
2794:
2791:
2788:
2787:Wine 21 to 24%
2784:
2783:
2780:
2777:
2776:Wine 14 to 21%
2773:
2772:
2769:
2766:
2762:
2761:
2758:
2755:
2751:
2750:
2747:
2744:
2740:
2739:
2736:
2733:
2729:
2728:
2724:
2723:
2720:
2715:
2711:
2710:
2706:
2705:
2694:
2691:
2635:
2634:
2620:
2619:
2615:
2614:
2612:
2609:
2605:
2604:
2601:
2598:
2594:
2593:
2590:
2587:
2583:
2582:
2579:
2576:
2572:
2571:
2568:
2565:
2561:
2560:
2557:
2554:
2550:
2549:
2546:
2543:
2539:
2538:
2535:
2532:
2528:
2527:
2524:
2521:
2517:
2516:
2513:
2510:
2506:
2505:
2502:
2499:
2498:Transportation
2495:
2494:
2490:
2489:
2486:
2483:
2479:
2478:
2475:
2472:
2468:
2467:
2464:
2461:
2457:
2456:
2453:
2450:
2446:
2445:
2442:
2439:
2435:
2434:
2431:
2428:
2424:
2423:
2420:
2417:
2411:
2410:
2406:
2405:
2344:state of being
2333:state of being
2279:transfer taxes
2238:
2235:
2208:21st Amendment
2192:18th Amendment
2185:16th Amendment
2162:Andrew Jackson
2093:
2092:
2091:
2090:
2087:
2084:
2081:
2046:
2045:
2041:
2040:
2037:
2034:
2031:
2028:
2025:
2022:
2018:
2017:
2014:
2011:
2008:
2005:
2002:
1999:
1995:
1994:
1991:
1988:
1985:
1982:
1979:
1976:
1972:
1971:
1968:
1965:
1962:
1959:
1956:
1953:
1949:
1948:
1945:
1942:
1939:
1936:
1933:
1930:
1926:
1925:
1922:
1919:
1916:
1913:
1910:
1907:
1903:
1902:
1899:
1896:
1893:
1890:
1887:
1884:
1880:
1879:
1876:
1873:
1870:
1867:
1864:
1861:
1857:
1856:
1853:
1850:
1847:
1844:
1841:
1838:
1834:
1833:
1830:
1827:
1824:
1821:
1818:
1815:
1811:
1810:
1807:
1804:
1801:
1798:
1795:
1792:
1788:
1787:
1784:
1781:
1778:
1775:
1772:
1769:
1765:
1764:
1761:
1758:
1755:
1752:
1749:
1746:
1742:
1741:
1738:
1735:
1732:
1729:
1726:
1723:
1719:
1718:
1715:
1712:
1709:
1706:
1703:
1700:
1696:
1695:
1692:
1689:
1686:
1683:
1680:
1677:
1673:
1672:
1669:
1666:
1663:
1660:
1657:
1654:
1650:
1649:
1646:
1643:
1640:
1637:
1634:
1631:
1627:
1626:
1623:
1620:
1617:
1614:
1611:
1608:
1604:
1603:
1600:
1597:
1594:
1591:
1588:
1585:
1581:
1580:
1577:
1574:
1571:
1568:
1565:
1562:
1558:
1557:
1554:
1551:
1548:
1545:
1542:
1539:
1535:
1534:
1531:
1528:
1525:
1522:
1519:
1516:
1512:
1511:
1508:
1505:
1502:
1499:
1496:
1493:
1489:
1488:
1485:
1482:
1479:
1476:
1473:
1470:
1466:
1465:
1462:
1459:
1456:
1453:
1450:
1447:
1443:
1442:
1439:
1436:
1433:
1430:
1427:
1424:
1420:
1419:
1416:
1413:
1410:
1407:
1404:
1401:
1397:
1396:
1393:
1390:
1387:
1384:
1381:
1378:
1374:
1373:
1370:
1367:
1364:
1361:
1358:
1355:
1351:
1350:
1347:
1344:
1341:
1338:
1335:
1332:
1328:
1327:
1324:
1321:
1318:
1315:
1312:
1309:
1305:
1304:
1301:
1298:
1295:
1292:
1289:
1286:
1282:
1281:
1278:
1275:
1272:
1269:
1266:
1263:
1259:
1258:
1255:
1252:
1249:
1246:
1243:
1240:
1236:
1235:
1232:
1229:
1226:
1223:
1220:
1217:
1213:
1212:
1209:
1206:
1203:
1200:
1197:
1194:
1190:
1189:
1186:
1183:
1180:
1177:
1174:
1171:
1167:
1166:
1163:
1160:
1157:
1154:
1151:
1148:
1144:
1143:
1140:
1137:
1134:
1131:
1128:
1125:
1121:
1120:
1117:
1114:
1111:
1108:
1105:
1102:
1098:
1097:
1094:
1091:
1088:
1085:
1082:
1079:
1075:
1074:
1071:
1068:
1065:
1062:
1059:
1056:
1052:
1051:
1048:
1045:
1042:
1039:
1036:
1033:
1029:
1028:
1025:
1022:
1019:
1016:
1013:
1010:
1006:
1005:
1002:
999:
996:
993:
990:
987:
983:
982:
979:
976:
973:
970:
967:
964:
960:
959:
956:
953:
950:
947:
944:
941:
937:
936:
933:
930:
927:
924:
921:
918:
914:
913:
910:
907:
904:
901:
898:
895:
891:
890:
887:
884:
881:
878:
875:
872:
868:
867:
864:
861:
858:
855:
852:
849:
845:
844:
841:
838:
835:
832:
829:
826:
822:
821:
818:
815:
812:
809:
806:
803:
799:
798:
793:
788:
783:
778:
773:
768:
764:
763:
759:
758:
658:
655:
621:state of being
587:
578:
569:
563:
557:
541:
538:
529:
526:
513:
510:
485:
482:
449:
446:
425:
422:
389:Main article:
386:
383:
366:
363:
331:
330:
328:
327:
320:
313:
305:
302:
301:
288:
287:
284:
283:
278:
273:
268:
263:
258:
253:
248:
243:
238:
233:
228:
220:
215:
214:
211:
210:
207:
206:
201:
199:Land value tax
196:
191:
186:
181:
176:
170:
165:
164:
161:
160:
157:
156:
151:
146:
141:
136:
131:
126:
121:
116:
111:
106:
101:
96:
91:
86:
81:
76:
71:
66:
61:
55:
50:
49:
46:
45:
37:
36:
30:
29:
15:
13:
10:
9:
6:
4:
3:
2:
4265:
4254:
4251:
4249:
4246:
4245:
4243:
4231:
4226:
4223:
4219:
4214:
4211:
4198:
4194:
4187:
4184:
4168:
4161:
4154:
4151:
4135:
4128:
4121:
4118:
4106:
4100:
4097:
4093:
4088:
4085:
4081:
4077:
4074:
4069:
4066:
4062:
4057:
4054:
4050:
4046:
4043:
4038:
4035:
4029:
4018:
4017:
4009:
4002:
3999:
3995:
3990:
3987:
3979:
3975:
3974:
3966:
3960:
3957:
3953:
3948:
3945:
3941:
3937:
3933:
3929:
3925:
3919:
3916:
3912:
3907:
3904:
3900:
3895:
3892:
3888:
3883:
3880:
3876:
3871:
3868:
3864:
3858:
3855:
3851:
3846:
3843:
3839:
3834:
3832:
3828:
3824:
3819:
3816:
3812:
3807:
3804:
3800:
3795:
3792:
3787:
3783:
3777:
3774:
3770:
3765:
3762:
3758:
3754:
3750:
3746:
3742:
3738:
3734:
3730:
3726:
3722:
3718:
3714:
3708:
3705:
3700:
3696:
3692:
3688:
3684:
3680:
3676:
3672:
3668:
3661:
3658:
3653:
3647:
3644:
3631:
3624:
3621:
3608:
3601:
3599:
3597:
3595:
3591:
3587:
3583:
3579:
3578:New York City
3573:
3570:
3564:
3560:
3557:
3555:
3552:
3550:
3547:
3546:
3542:
3540:
3538:
3534:
3533:
3528:
3521:
3519:
3516:
3512:
3507:
3505:
3501:
3493:
3491:
3488:
3483:
3481:
3477:
3472:
3469:
3466:
3462:
3456:
3454:
3450:
3446:
3441:
3440:cigarette tax
3436:
3434:
3430:
3424:
3422:
3418:
3414:
3410:
3406:
3402:
3398:
3394:
3390:
3386:
3382:
3378:
3374:
3370:
3366:
3362:
3358:
3354:
3350:
3346:
3342:
3338:
3334:
3330:
3326:
3322:
3309:
3302:
3297:
3293:
3290:
3286:
3282:
3279:
3275:
3271:
3268:
3264:
3260:
3257:
3253:
3249:
3246:
3242:
3238:
3235:
3231:
3226:
3222:
3219:
3215:
3211:
3208:
3206:Boat Gasoline
3204:
3200:
3197:
3193:
3188:
3184:
3181:
3177:
3172:
3168:
3165:
3161:
3156:
3152:
3149:
3145:
3140:
3136:
3133:
3129:
3124:
3120:
3117:
3113:
3108:
3104:
3101:
3097:
3092:
3088:
3085:
3083:over 75,000 #
3081:
3077:
3074:
3070:
3066:
3063:
3059:
3055:
3052:
3048:
3045:10# rated wt
3044:
3041:
3037:
3033:
3030:
3026:
3022:
3019:
3015:
3011:
3008:
3004:
3000:
2997:
2995:Alcohol fuels
2993:
2989:
2986:
2982:
2978:
2975:
2971:
2966:
2962:
2959:
2957:Coal open pit
2955:
2951:
2948:
2946:Coal open pit
2944:
2940:
2937:
2933:
2929:
2926:
2922:
2917:
2913:
2910:
2906:
2902:
2899:
2895:
2891:
2888:
2884:
2880:
2877:
2873:
2869:
2866:
2864:Tanning Salon
2862:
2858:
2855:
2851:
2847:
2844:
2840:
2836:
2833:
2829:
2825:
2822:
2818:
2814:
2811:
2807:
2803:
2800:
2796:
2792:
2789:
2785:
2781:
2778:
2774:
2770:
2767:
2763:
2759:
2756:
2752:
2748:
2745:
2743:Cigars, large
2741:
2737:
2734:
2730:
2725:
2721:
2716:
2712:
2707:
2698:
2693:Statutory law
2692:
2690:
2686:
2684:
2680:
2676:
2671:
2668:
2661:
2657:
2652:
2650:
2647:(TTB) in the
2646:
2641:
2630:
2621:
2616:
2613:
2610:
2606:
2602:
2599:
2595:
2591:
2588:
2584:
2580:
2577:
2573:
2569:
2566:
2562:
2558:
2555:
2551:
2547:
2544:
2540:
2536:
2533:
2529:
2525:
2522:
2518:
2514:
2511:
2507:
2503:
2500:
2496:
2493:Trust funds:
2491:
2487:
2484:
2480:
2476:
2473:
2469:
2465:
2462:
2458:
2454:
2451:
2447:
2443:
2440:
2436:
2432:
2429:
2425:
2421:
2418:
2412:
2407:
2398:
2395:
2393:
2392:statutory law
2388:
2386:
2382:
2377:
2375:
2371:
2367:
2366:tax incidence
2363:
2357:
2355:
2354:
2349:
2345:
2341:
2338:
2334:
2329:
2327:
2322:
2320:
2316:
2312:
2308:
2304:
2300:
2296:
2292:
2288:
2283:
2280:
2276:
2272:
2267:
2265:
2261:
2257:
2253:
2243:
2236:
2234:
2232:
2228:
2224:
2220:
2216:
2211:
2209:
2205:
2201:
2196:
2193:
2188:
2186:
2182:
2178:
2174:
2170:
2165:
2163:
2159:
2155:
2151:
2147:
2142:
2140:
2136:
2132:
2128:
2124:
2120:
2116:
2115:refined sugar
2112:
2108:
2104:
2100:
2088:
2085:
2082:
2079:
2078:
2060:
2047:
2042:
2038:
2035:
2033:$ 1,090,000.0
2032:
2030:$ 2,162,700.0
2029:
2026:
2023:
2019:
2015:
2012:
2010:$ 1,205,500.0
2009:
2007:$ 2,153,600.0
2006:
2003:
2000:
1996:
1992:
1989:
1987:$ 1,211,700.0
1986:
1984:$ 2,025,200.0
1983:
1980:
1977:
1973:
1969:
1966:
1963:
1961:$ 1,361,000.0
1960:
1957:
1954:
1950:
1946:
1943:
1940:
1938:$ 1,032,000.0
1937:
1934:
1931:
1927:
1923:
1920:
1917:
1914:
1911:
1908:
1904:
1900:
1897:
1894:
1891:
1888:
1885:
1881:
1877:
1874:
1871:
1868:
1865:
1862:
1858:
1854:
1851:
1848:
1845:
1842:
1839:
1835:
1831:
1828:
1825:
1822:
1819:
1816:
1812:
1808:
1805:
1802:
1799:
1796:
1793:
1789:
1785:
1782:
1779:
1776:
1773:
1770:
1766:
1762:
1759:
1756:
1753:
1750:
1747:
1743:
1739:
1736:
1733:
1730:
1727:
1724:
1720:
1716:
1713:
1710:
1707:
1704:
1701:
1697:
1693:
1690:
1687:
1684:
1681:
1678:
1674:
1670:
1667:
1664:
1661:
1658:
1655:
1651:
1647:
1644:
1641:
1638:
1635:
1632:
1628:
1624:
1621:
1618:
1615:
1612:
1609:
1605:
1601:
1598:
1595:
1592:
1589:
1586:
1582:
1578:
1575:
1572:
1569:
1566:
1563:
1559:
1555:
1552:
1549:
1546:
1543:
1540:
1536:
1532:
1529:
1526:
1523:
1520:
1517:
1513:
1509:
1506:
1503:
1500:
1497:
1494:
1490:
1486:
1483:
1480:
1477:
1474:
1471:
1467:
1463:
1460:
1457:
1454:
1451:
1448:
1444:
1440:
1437:
1434:
1431:
1428:
1425:
1421:
1417:
1414:
1411:
1408:
1405:
1402:
1398:
1394:
1391:
1388:
1385:
1382:
1379:
1375:
1371:
1368:
1365:
1362:
1359:
1356:
1352:
1348:
1345:
1342:
1339:
1336:
1333:
1329:
1325:
1322:
1319:
1316:
1313:
1310:
1306:
1302:
1299:
1296:
1293:
1290:
1287:
1283:
1279:
1276:
1273:
1270:
1267:
1264:
1260:
1256:
1253:
1250:
1247:
1244:
1241:
1237:
1233:
1230:
1227:
1224:
1221:
1218:
1214:
1210:
1207:
1204:
1201:
1198:
1195:
1191:
1187:
1184:
1181:
1178:
1175:
1172:
1168:
1164:
1161:
1158:
1155:
1152:
1149:
1145:
1141:
1138:
1135:
1132:
1129:
1126:
1122:
1118:
1115:
1112:
1109:
1106:
1103:
1099:
1095:
1092:
1089:
1086:
1083:
1080:
1076:
1072:
1069:
1066:
1063:
1060:
1057:
1053:
1049:
1046:
1043:
1040:
1037:
1034:
1030:
1026:
1023:
1020:
1017:
1014:
1011:
1007:
1003:
1000:
997:
994:
991:
988:
984:
980:
977:
974:
971:
968:
965:
961:
957:
954:
951:
948:
945:
942:
938:
934:
931:
928:
925:
922:
919:
915:
911:
908:
905:
902:
899:
896:
892:
888:
885:
882:
879:
876:
873:
869:
865:
862:
859:
856:
853:
850:
846:
842:
839:
836:
833:
830:
827:
823:
819:
816:
813:
810:
807:
804:
800:
794:
789:
784:
779:
774:
769:
765:
760:
751:
748:
745:
740:
738:
732:
729:
728:U.S. Congress
725:
721:
717:
713:
709:
705:
701:
697:
693:
690:, signed the
689:
686:
682:
678:
669:
664:
656:
653:
649:
647:
642:
640:
639:
634:
630:
626:
622:
618:
613:
608:
604:
602:
594:
585:
584:Corporate tax
576:
554:
546:
539:
537:
535:
527:
525:
523:
519:
511:
509:
507:
503:
499:
495:
491:
483:
481:
479:
475:
471:
467:
463:
459:
455:
447:
445:
443:
442:aviation fuel
439:
435:
431:
423:
421:
418:
414:
410:
406:
402:
398:
392:
384:
382:
380:
371:
364:
362:
360:
356:
352:
348:
344:
340:
338:
326:
321:
319:
314:
312:
307:
306:
304:
303:
300:
290:
289:
282:
279:
277:
274:
272:
269:
267:
264:
262:
259:
257:
254:
252:
249:
247:
244:
242:
239:
237:
234:
232:
229:
226:
222:
221:
218:
213:
212:
205:
202:
200:
197:
195:
192:
190:
187:
185:
182:
180:
177:
175:
172:
171:
168:
163:
162:
155:
152:
150:
147:
145:
142:
140:
137:
135:
132:
130:
127:
125:
122:
120:
117:
115:
114:IRS tax forms
112:
110:
107:
105:
102:
100:
97:
95:
92:
90:
87:
85:
82:
80:
77:
75:
72:
70:
69:Corporate tax
67:
65:
62:
60:
57:
56:
53:
48:
47:
43:
39:
38:
35:
31:
27:
23:
22:
19:
4225:
4213:
4203:September 5,
4201:. Retrieved
4197:the original
4186:
4176:September 5,
4174:. Retrieved
4167:the original
4153:
4143:September 5,
4141:. Retrieved
4134:the original
4120:
4108:. Retrieved
4099:
4087:
4068:
4056:
4037:
4026:– via
4020:. Retrieved
4014:
4001:
3989:
3978:the original
3971:
3959:
3947:
3923:
3918:
3906:
3894:
3882:
3870:
3857:
3845:
3818:
3806:
3794:
3785:
3776:
3768:
3764:
3725:§ 2056A
3707:
3674:
3670:
3660:
3646:
3636:December 24,
3634:. Retrieved
3623:
3612:December 19,
3610:. Retrieved
3572:
3536:
3530:
3525:
3508:
3497:
3484:
3473:
3470:
3457:
3437:
3425:
3345:heavy trucks
3317:
3050:Heavy Trucks
2687:
2672:
2664:
2642:
2638:
2597:Total Trusts
2463:$ (11,030.0)
2391:
2389:
2378:
2358:
2351:
2343:
2340:property tax
2332:
2330:
2325:
2323:
2284:
2268:
2264:tax per head
2260:property tax
2255:
2252:indirect tax
2249:
2212:
2197:
2189:
2173:income taxes
2166:
2143:
2096:
741:
733:
683:passed, and
674:
651:
643:
636:
633:John Roberts
620:
616:
610:
606:
598:
531:
515:
487:
462:Cadillac tax
451:
427:
394:
376:
343:indirect tax
335:
334:
179:Property tax
78:
18:
3782:"JCX-49-11"
3757:§ 4963
3749:§ 4962
3741:§ 4961
3733:§ 2701
3719:. See also
3717:§ 7602
3337:§ 5891
3329:§ 4001
3217:Boat Diesel
3131:Ship voyage
2414:2010 Excise
2291:diesel fuel
2275:sales taxes
2198:During the
2177:Progressive
2150:War of 1812
2036:$ 864,800.0
2013:$ 794,100.0
1990:$ 652,900.0
1967:$ 484,500.0
1964:$ 747,200.0
1944:$ 380,000.0
1941:$ 560,400.0
1921:$ 255,200.0
1918:$ 395,900.0
1915:$ 734,000.0
1898:$ 157,800.0
1895:$ 308,700.0
1892:$ 517,100.0
1872:$ 163,000.0
1869:$ 279,100.0
1849:$ 123,200.0
1846:$ 192,800.0
1823:$ 116,800.0
575:Payroll tax
561: Other
522:fiscal year
494:fiscal year
458:fiscal year
434:fiscal year
417:diesel fuel
405:fiscal year
401:diesel fuel
379:fiscal year
351:diesel fuel
99:Payroll tax
4242:Categories
3565:References
3137:passenger
3089:truck/yr.
3078:truck/yr.
3067:truck/yr.
2935:Coal mined
2924:Coal mined
2889:$ 6,400.00
2878:$ 1,000.00
2820:Hard Cider
2749:ea. cigar
2611:$ 66,909.0
2600:$ 48,653.0
2512:$ 10,612.0
2501:$ 34,992.0
2485:$ 18,256.0
2441:$ 17,160.0
2362:tax agency
2337:ad valorem
2335:tax is an
2307:cigarettes
2256:other than
2231:oil spills
2227:black lung
2127:steamboats
2024:$ 25,298.0
2001:$ 23,379.0
1978:$ 19,914.0
1955:$ 19,301.0
1932:$ 11,500.0
1909:$ 12,079.0
1875:$ 84,500.0
1852:$ 44,400.0
1829:$ 22,200.0
1826:$ 74,300.0
1806:$ 12,200.0
1803:$ 62,200.0
1800:$ 99,800.0
1780:$ 46,400.0
1777:$ 71,900.0
1757:$ 35,700.0
1754:$ 56,700.0
1734:$ 26,200.0
1731:$ 43,800.0
1711:$ 29,000.0
1708:$ 47,300.0
1688:$ 28,000.0
1685:$ 46,400.0
1665:$ 34,400.0
1662:$ 44,148.9
1639:$ 12,799.1
692:Tariff Act
661:See also:
498:cigarettes
337:Excise tax
154:Resistance
94:Income tax
79:Excise tax
74:Estate tax
3940:902661500
3691:238832505
3465:Smugglers
3413:chemicals
3255:Air Cargo
3147:Ship fuel
2474:$ 1,904.0
2449:Telephone
2430:$ 9,229.0
2141:in 1802.
2135:railroads
2077:Sources:
1886:$ 7,174.0
1863:$ 3,676.0
1840:$ 2,430.0
1817:$ 1,442.0
1794:$ 1,105.0
1783:$ 6,100.0
1760:$ 4,100.0
1737:$ 3,000.0
1714:$ 2,500.0
1691:$ 1,900.0
1668:$ 1,900.0
1645:$ 1,200.0
1642:$ 7,900.0
1619:$ 2,100.0
1616:$ 5,387.1
1596:$ 1,100.0
1593:$ 3,800.5
1573:$ 2,300.0
1570:$ 4,177.9
1550:$ 2,088.0
1547:$ 4,042.3
1527:$ 1,697.0
1524:$ 3,780.1
1504:$ 4,032.0
1501:$ 6,694.6
1481:$ 2,720.0
1478:$ 3,664.6
1455:$ 1,124.3
797:% Excise
685:President
438:air cargo
184:Sales tax
4076:Archived
4045:Archived
4022:July 28,
3632:. HRDive
3543:See also
3535:defined
3482:or VAT.
3449:New York
3445:Missouri
3401:wagering
3393:policies
3373:firearms
3369:vaccines
3349:trailers
3331:through
3277:Jet Fuel
3261:charges
3086:$ 550.00
3064:$ 100.00
3028:CNG fuel
3017:LNG fuel
3006:LPG fuel
2973:Gasoline
2892:vehicle
2881:vehicle
2722:Measure
2422:Percent
2419:Millions
2326:consumes
2287:gasoline
2273:(VATs),
2258:: (1) a
2223:vaccines
2219:airports
2215:highways
2148:and the
795:Receipts
782:Receipts
777:% Tariff
775:Receipts
534:cannabis
528:Cannabis
413:gasoline
397:gasoline
347:gasoline
251:Flat tax
84:Gift tax
26:a series
4253:Excises
4110:July 1,
3699:3237729
3487:tourism
3433:elastic
3294:gallon
3291:$ 0.194
3283:gallon
3280:$ 0.218
3272:gallon
3269:$ 0.043
3247:$ 16.30
3223:gallon
3220:$ 0.243
3212:gallon
3209:$ 0.183
3169:barrel
3153:gallon
3115:Vaccine
3105:gallon
3102:.1 cent
3075:$ 22.00
3034:gallon
3031:$ 0.183
3023:gallon
3020:$ 0.243
3012:gallon
3009:$ 0.183
3001:gallon
2998:$ 0.183
2990:gallon
2987:$ 0.243
2979:gallon
2976:$ 0.183
2826:750 ml
2815:750 ml
2804:750 ml
2793:750 ml
2782:750 ml
2771:750 ml
2760:750 ml
2738:pkg 20
2589:$ 218.0
2578:$ 937.0
2567:$ 169.0
2556:$ 580.0
2545:$ 476.0
2523:$ 595.0
2466:−16.5%
2452:$ 993.0
2438:Tobacco
2427:Alcohol
2381:Tariffs
2154:customs
2144:In the
2123:militia
2107:tobacco
2099:whiskey
2059:tariffs
1771:$ 585.0
1748:$ 609.0
1725:$ 407.0
1702:$ 408.0
1679:$ 424.0
1656:$ 417.0
1633:$ 369.0
1622:$ 800.0
1610:$ 331.0
1587:$ 318.8
1564:$ 587.0
1541:$ 566.0
1518:$ 547.6
1495:$ 886.0
1472:$ 947.0
1458:$ 373.0
1449:$ 225.9
1435:$ 121.0
1432:$ 782.5
1426:$ 213.7
1409:$ 697.9
1403:$ 209.8
1386:$ 724.1
1380:$ 318.8
1363:$ 675.2
1357:$ 233.7
1340:$ 567.2
1334:$ 233.2
1317:$ 403.1
1311:$ 229.7
1294:$ 323.7
1288:$ 181.5
1271:$ 333.5
1265:$ 184.5
1248:$ 288.0
1242:$ 157.2
1225:$ 411.3
1219:$ 194.5
1202:$ 333.7
1179:$ 264.6
1173:$ 102.3
1156:$ 112.7
790:Payroll
780:Federal
720:Customs
716:revenue
698:by the
612:Tariffs
536:taxes.
512:Alcohol
490:tobacco
484:Tobacco
444:taxes.
355:alcohol
271:USA Tax
246:FairTax
194:Use tax
149:Evasion
144:Protest
124:History
3938:
3930:
3755:
3747:
3739:
3731:
3723:
3715:
3697:
3689:
3537:excise
3335:
3327:
3308:excise
3304:Notes:
3239:price
3201:price
3185:cargo
3166:$ 0.08
3150:$ 0.20
3134:$ 3.00
3118:$ 0.75
3056:price
3042:$ 0.09
2984:Diesel
2963:price
2949:$ 0.55
2941:price
2927:$ 1.10
2914:wager
2903:local
2870:price
2859:price
2848:price
2837:12 oz
2834:$ 0.05
2823:$ 0.04
2812:$ 0.65
2801:$ 0.67
2790:$ 0.62
2779:$ 0.31
2768:$ 0.21
2757:$ 2.14
2746:$ 0.40
2735:$ 1.01
2629:Excise
2623:Notes:
2603:72.7%
2534:$ 74.0
2515:15.9%
2504:52.3%
2488:27.3%
2444:25.6%
2433:13.8%
2319:trucks
2299:liquor
2277:, and
2131:canals
2049:Notes:
1832:12.5%
1809:11.7%
1786:12.7%
1763:15.3%
1740:17.2%
1717:15.6%
1694:15.1%
1671:13.1%
1648:32.5%
1625:34.2%
1602:35.9%
1579:13.5%
1556:13.3%
1418:59.5%
1412:$ 47.0
1395:47.5%
1389:$ 35.0
1372:42.8%
1349:51.0%
1326:35.4%
1303:34.7%
1280:37.2%
1257:38.2%
1234:44.7%
1228:$ 37.8
1211:63.2%
1205:$ 61.0
1196:$ 84.9
1150:$ 63.0
1133:$ 56.1
1127:$ 53.2
1110:$ 65.4
1104:$ 53.0
1087:$ 43.6
1081:$ 39.7
1064:$ 30.0
1058:$ 27.5
1041:$ 19.5
1035:$ 12.5
1018:$ 35.8
1012:$ 19.4
995:$ 24.8
989:$ 21.9
972:$ 20.5
966:$ 20.1
949:$ 17.9
943:$ 15.0
935:29.7%
926:$ 15.7
880:$ 13.6
874:$ 12.9
857:$ 10.8
785:Income
772:Income
770:Tariff
724:tariff
591:
589:
582:
580:
573:
571:
565:
559:
524:2020.
357:, and
341:is an
4170:(PDF)
4163:(PDF)
4137:(PDF)
4130:(PDF)
4011:(PDF)
3981:(PDF)
3968:(PDF)
3687:S2CID
3383:(see
3375:(see
3357:tires
3306:Some
3258:6.25%
3236:7.50%
3182:0.13%
3121:dose
2960:4.40%
2938:4.40%
2911:2.50%
2627:Some
2592:0.3%
2581:1.4%
2570:0.3%
2559:0.9%
2548:0.7%
2537:0.1%
2526:0.9%
2482:Total
2477:2.8%
2471:Other
2455:1.5%
2416:Taxes
2315:tires
2111:snuff
2039:3.1%
2016:3.4%
1993:3.4%
1970:4.2%
1947:3.4%
1924:4.9%
1901:4.7%
1878:5.9%
1855:8.1%
1567:14.1%
1544:14.0%
1533:0.0%
1521:14.5%
1510:0.0%
1498:13.2%
1487:0.0%
1475:25.8%
1464:0.0%
1452:20.1%
1441:0.0%
1429:27.3%
1406:30.1%
1383:44.0%
1360:34.6%
1337:41.1%
1314:57.0%
1291:56.1%
1268:55.3%
1245:54.6%
1222:47.3%
1199:25.4%
1188:0.0%
1176:38.7%
1165:0.0%
1153:55.9%
1142:0.0%
1130:94.9%
1119:0.0%
1107:81.2%
1096:0.0%
1084:91.0%
1073:0.0%
1061:91.9%
1050:0.0%
1038:64.2%
1027:0.0%
1015:54.1%
1004:0.0%
992:88.2%
981:0.1%
969:97.9%
958:0.6%
946:83.9%
923:46.4%
920:$ 7.3
912:1.1%
903:$ 9.4
900:91.5%
897:$ 8.6
889:0.2%
877:95.4%
866:7.5%
854:83.7%
851:$ 9.1
843:5.5%
834:$ 6.1
831:91.6%
828:$ 5.6
820:4.7%
811:$ 4.6
808:95.0%
805:$ 4.4
617:event
231:9–9–9
139:Court
4205:2008
4178:2008
4145:2008
4112:2010
4024:2011
3936:OCLC
3928:ISBN
3769:NFIB
3695:SSRN
3638:2019
3614:2021
3509:The
3498:The
3365:coal
3347:and
3250:ea.
2952:ton
2930:ton
2831:Beer
2719:Rate
2714:Item
2303:wine
2295:beer
2113:and
2027:1.2%
2021:2010
2004:1.1%
1998:2005
1981:1.0%
1975:2000
1958:1.4%
1952:1995
1935:1.1%
1929:1990
1912:1.6%
1906:1985
1889:1.4%
1883:1980
1866:1.3%
1860:1975
1843:1.3%
1837:1970
1820:1.2%
1814:1965
1797:1.1%
1791:1960
1774:0.8%
1768:1955
1751:1.1%
1745:1951
1728:0.9%
1722:1950
1705:0.9%
1699:1948
1682:0.9%
1676:1946
1659:0.9%
1653:1944
1636:2.9%
1630:1942
1613:6.1%
1607:1940
1590:8.4%
1584:1935
1561:1930
1538:1928
1515:1925
1492:1920
1469:1918
1446:1917
1423:1916
1400:1915
1377:1913
1354:1910
1331:1900
1308:1890
1285:1885
1262:1880
1239:1875
1216:1870
1193:1865
1170:1864
1147:1863
1124:1860
1101:1855
1078:1850
1055:1845
1032:1840
1009:1835
986:1830
963:1825
940:1820
917:1815
894:1810
871:1805
848:1800
825:1795
802:1792
767:Year
599:The
440:and
385:Fuel
3679:doi
3529:'s
3387:),
3379:),
3198:10%
3163:Oil
3053:12%
2867:10%
2856:11%
2845:10%
2717:Tax
2372:of
2103:rum
1599:$ -
1576:$ -
1553:$ -
1530:$ -
1507:$ -
1484:$ -
1461:$ -
1438:$ -
1415:$ -
1392:$ -
1369:$ -
1366:$ -
1346:$ -
1343:$ -
1323:$ -
1320:$ -
1300:$ -
1297:$ -
1277:$ -
1274:$ -
1254:$ -
1251:$ -
1231:$ -
1208:$ -
1185:$ -
1182:$ -
1162:$ -
1159:$ -
1139:$ -
1136:$ -
1116:$ -
1113:$ -
1093:$ -
1090:$ -
1070:$ -
1067:$ -
1047:$ -
1044:$ -
1024:$ -
1021:$ -
1001:$ -
998:$ -
978:$ -
975:$ -
955:$ -
952:$ -
932:$ -
929:$ -
909:$ -
906:$ -
886:$ -
883:$ -
863:$ -
860:$ -
840:$ -
837:$ -
817:$ -
814:$ -
792:Tax
787:Tax
635:in
4244::
4013:.
3970:.
3934:.
3830:^
3784:.
3751:;
3743:;
3693:.
3685:.
3675:52
3673:.
3669:.
3593:^
3423:.
3411:,
3407:,
3403:,
3399:,
3391:,
3367:,
3363:,
3359:,
3355:,
3351:,
3343:,
3323:,
2900:3%
2317:,
2313:,
2309:,
2305:,
2301:,
2297:,
2293:,
2289:,
2229:,
2225:,
2221:,
2217:,
2133:,
2129:,
2109:,
2105:,
2101:,
2061:).
739:.
718:.
706:,
508:.
353:,
349:,
28:on
4207:.
4180:.
4147:.
4114:.
4030:.
3942:.
3759:.
3701:.
3681::
3640:.
3616:.
2662:.
324:e
317:t
310:v
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
