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excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In Alabama, excise taxes are levied on various goods, activities, and occupations. For instance, the state imposes a tax on the sale of cigarettes, fuel, and alcohol. These taxes are often specific, meaning they are charged per unit sold, such as per gallon of gasoline or per pack of cigarettes. Alabama also taxes activities like gambling and betting. While the state does not have an attorney occupation tax, it does require attorneys to pay for a business license, which can vary by municipality. The revenue from excise taxes is typically earmarked for specific state funds or projects, such as highway and infrastructure maintenance from fuel taxes, or health programs from tobacco taxes. The rates and methods of calculation for these taxes can be found in the Alabama Code and are subject to change by the state legislature.

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Taxes

excise tax

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Alabama State Code

Alabama State Code

Taxes

excise tax

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