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excise
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excise

Taxes imposed on goods, usually considered luxury items or those items quickly consumed. The taxes are paid prior to sale, the cost being passed on to the consumer.

Among the most common excise taxes in the US are those on cigarettes, gasoline, and alcohol.
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? Mentioned in ? References in periodicals archive
 
Businesses and tax-exempt organizations may use a formula to estimate their Federal telephone excise tax refunds.
Telephone excise tax refunds by Laffie, Lesli S. / The Tax Adviser
Initially imposed to raise revenue for the Spanish-American War, the telephone excise tax was revised in 1965 to permit the feds "to tax long-distance calls based on elapsed time, distance, or both," observed the Chicago Tribune.
At long last--tax relief! by The New American
Recently the District of Columbia Circuit Court of Appeals joined the and Eleventh Circuits in holding that the federal communications excise tax does not apply to telephone charges calculated solely on a time basis.
Toll phone services not subject to excise tax by Mannino, Laura Lee / Journal of Accountancy
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