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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 Maryland, excise taxes are levied on various goods and activities. For instance, the state imposes a tax on cigarettes, alcohol, and motor fuel. The cigarette tax is a specific excise tax, charged per pack of cigarettes. Alcohol taxes can vary, with specific taxes applied per unit volume, such as per gallon for beer, wine, and spirits. The motor fuel tax is also a specific tax, charged per gallon. Additionally, Maryland imposes an admissions and amusement tax on the gross receipts from various entertainment activities, which can be considered a form of excise tax. Unlike a sales tax that is generally a percentage of the sale price, excise taxes in Maryland may be specific, charged per unit of the product, or ad valorem, based on the value of the product or service. However, Maryland does not impose an occupation tax on attorneys or other professions, which would be a tax for the privilege of practicing a particular profession within the state.

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Taxes

excise tax

As a LegalFix Member You Will Be an Important Client of Local Law Firms

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Maryland State Code

Maryland State Code

Taxes

excise tax

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