An excise tax is a tax on produced goods which is levied at the time of production, rather than at marketing. Excises are generally inflicted in addition to an indirect duty, for instance, a value-added tax or sales tax. The excise taxes are generally added in the price of the good. The excise taxes are imposed on activities, such as on wagering or interstate usage by vehicles. Motor fuel is one of the major elements of the excise program.
