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A tax imposed on the performance of an act, the engaging in an occupation, or the enjoyment of a privilege. A tax on the manufacture, sale, or use of goods or on the carrying on of an occupation or activity, or a tax on the transfer of property. In current usage the term has been extended to include various license fees and practically every internal revenue tax except the Income Tax (e.g., federal alcohol and tobacco excise taxes).

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. a tax upon manufacture, sale, or for a business license or charter, as distinguished from a tax on real property, income or estates. Sometimes it is redundantly called an excise tax. (See: tax)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.


originally taxes charged on the retail sale within the UK of commodities such as beer, wines and spirits. Nowadays, however, licences (e.g. permitting the use of a gun or dealing in game) are classified as excise. One of the most commonly prosecuted excise offences is contravention of the legislation which requires motorists to display a vehicle excise licence, known colloquially as a tax disc.
Collins Dictionary of Law © W.J. Stewart, 2006
References in periodicals archive ?
"That's what happened back in 1985." That relationship unraveled a few years ago, when the chamber voted to support a rail transit system on Oahu that would have meant increasing the general excise tax to 4.5 percent.
General excise taxes (GET) on gross business receipts and personal income taxes provide approximately three-quarters of Hawaii's general fund revenue and have performed strongly historically, with growth rates just below U.S.
The state relies on general excise taxes (GET) on business income and personal income taxes for three-quarters of general fund revenues.

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