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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 Oregon, excise taxes are levied on various goods and activities. For instance, the state imposes a tax on tobacco products, alcohol, and fuel. The tax on cigarettes is a specific excise tax, meaning it is a fixed amount per pack. Alcohol excise taxes in Oregon are also specific and vary depending on the type of alcoholic beverage. Fuel taxes, which are used to fund transportation projects, are similarly specific, charged per gallon. Oregon does not have a general sales tax, which often differentiates its tax structure from other states. Additionally, there are excise taxes on certain activities, such as gambling. However, Oregon does not impose an occupation tax on attorneys or other professions. The rates and structures of these taxes are determined by state statutes and are subject to change through legislative action. It's important for businesses and individuals engaged in these activities or selling these goods to stay informed about the current rates and comply with all tax regulations.

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Taxes

excise tax

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Taxes

excise tax

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