Excise

Goods tax levied at the moment of manufacture rather than sale

An excise, or excise tax, is any duty on a category of goods that is normally levied by a government at the moment of manufacture for domestic consumption. This makes excise different from a sales tax or value-added tax (which are levied at a point of sale) or from customs duties (which are levied on goods when they cross a designated border). An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods.

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