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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 Louisiana (LA), excise taxes are levied on various goods and activities. For instance, the state imposes an excise tax on tobacco products, alcoholic beverages, and motor fuels. The Louisiana Department of Revenue is responsible for the collection and administration of these taxes. The excise tax on cigarettes is a specific tax, meaning it is a fixed amount per pack, while the tax on alcohol can be both specific and ad valorem, depending on the type of beverage and its volume. Additionally, Louisiana imposes a state-level excise tax on gaming activities, which includes taxes on casino gaming, video poker, and other forms of gambling. These taxes are typically dedicated to specific funds or purposes as defined by state law. It's important to note that local jurisdictions within Louisiana may also impose their own excise taxes, which can vary from one locality to another. There is no occupation tax specifically for attorneys in Louisiana; however, attorneys, like all other professionals, are subject to the general occupational license tax if required by the local municipality where they practice.

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Taxes

excise tax

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Taxes

excise tax

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