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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 Washington State, excise taxes are levied on various goods, activities, and occupations. For instance, the state imposes a significant tax on the sale of cigarettes, fuel, and alcohol. These taxes are often used to discourage the consumption of these goods due to their potential negative impact on health and the environment. Additionally, Washington imposes taxes on certain occupations, including an attorney occupation tax. Gambling and betting activities are also subject to excise taxes. The structure of these taxes can be ad valorem, meaning they are calculated as a percentage of the value of the item or service, or specific, meaning they are calculated based on a fixed amount per unit, such as per gallon of fuel or per pack of cigarettes. The revenue generated from excise taxes is typically earmarked for specific state funds or programs, and the rates and regulations are subject to change through legislative action.

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Taxes

excise tax

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Taxes

excise tax