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Taxes

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 Ohio, excise taxes are levied on various goods, activities, and occupations. For instance, Ohio imposes excise taxes on cigarettes, alcohol, and motor fuels. The state's cigarette tax is a specific tax, meaning it is a set amount per pack of cigarettes. Similarly, alcohol is taxed at specific rates that vary depending on the type and volume of the alcoholic beverage. Motor fuel taxes are also specific taxes charged per gallon. Ohio does not currently impose an occupation tax on attorneys. Instead, attorneys pay a biennial registration fee to the Supreme Court of Ohio. Gambling activities, including casinos and racinos, are subject to state-imposed excise taxes as well. These taxes can be a combination of ad valorem, which is based on the value of the item or service, and specific taxes, which are based on a fixed amount per unit or transaction.

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Taxes

excise tax

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Taxes

excise tax

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