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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 Pennsylvania (PA), excise taxes are levied on various goods, activities, and occupations. For instance, the state imposes an excise tax on cigarettes, which is a specific tax per pack, and on other tobacco products. Similarly, alcohol is subject to excise taxes, with rates varying depending on the type of alcoholic beverage. Motor fuels like gasoline and diesel also carry an excise tax, which is used in part to fund transportation infrastructure. When it comes to gambling, Pennsylvania imposes a tax on both land-based and online gambling revenues. The state does not currently impose an occupation tax on attorneys. Excise taxes in PA can be either ad valorem, based on a percentage of the value of the item or service, or specific, based on a set amount per unit, such as per gallon of fuel or per pack of cigarettes.

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Taxes

excise tax

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Pennsylvania State Code

Pennsylvania State Code

Taxes

excise tax

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