: Alcohol (beer, wine, spirits) and tobacco products (cigarettes, vaping).
Excise Tax 101: Definition, Examples, State vs. Federal - IGEN excise tax
: Indoor tanning, wagering (gambling), and certain health care-related fees. : Alcohol (beer, wine, spirits) and tobacco products
: They are used to raise revenue for specific public projects (e.g., highway funds from fuel tax) or to discourage behaviors deemed socially harmful (often called "sin taxes"). Common Taxed Items : Alcohol (beer