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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 Indiana, excise taxes are levied on various goods, activities, and occupations. For instance, the state imposes an excise tax on cigarettes, alcohol, and motor fuel. The cigarette tax is a specific tax per pack, while alcohol excise taxes vary depending on the type of beverage and its volume. Motor fuel taxes are also specific taxes charged per gallon. Additionally, Indiana imposes an excise tax on gambling activities, which can be either a percentage of the revenue or a specific fee per gambling device. There is no specific occupation tax for attorneys in Indiana. Instead, attorneys pay an annual registration fee to the Indiana Supreme Court. It's important to note that excise taxes can be subject to change, and the rates or methods of calculation (ad valorem or specific) may be adjusted by the state legislature or relevant regulatory bodies.

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Taxes

excise tax

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Taxes

excise tax

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