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| | Excise - Wikipedia, the free encyclopedia |
 | | Excise taxes can be imposed at the point of production or importation, or at the point of sale. | | | An excise is an indirect tax or duty levied on items within a country. | | | Smugglers will seek to obtain items at a point at which they are not taxed and then sell them at price between the pre-tax and post-tax price. |
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http://en.wikipedia.org/wiki/Excise_tax
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| | The Distilled Spirits Council of the United States - Distilled Spirits Excise Taxes |
| | Excise taxes, however, are only a portion of the total tax burden on distilled spirits. | | | Federal and state excise taxes account for $4.23 or two-thirds of this tax burden, with federal excise taxes alone making up half of this amount. | | | Excise taxes on distilled spirits have grown to such a high level that any additional increase in the tax will cause responsible consumers to buy less and tax revenues to fall. |
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http://www.discus.org/taxes
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| | Chapter 14 PRIVILEGE AND EXCISE TAXES* |
| | Combined taxes means the sum of all applicable Arizona transaction privilege and use taxes; all applicable transportation taxes imposed upon gross income by this County as authorized by A.R.S. tit. | | | If at any time the Tax Collector cannot ascertain from the records kept by the taxpayer the total or amounts billed or collected on account of combined taxes, the claimed taxes collected may not be excluded from gross income, unless such records are completed and/or clarified to the satisfaction of the Tax Collector. | | | The total amount of gross income shall be exclusive of combined taxes only when the person upon whom the tax is imposed shall establish to the satisfaction of the Tax Collector that such tax has been added to the total price of the transaction. |
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http://www.ci.phoenix.az.us/CITYCODE/ch014.html
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| | excise taxes on Encyclopedia.com |
| | Excise taxes, which account for less than 10% of all federal receipts, are far less important than the income tax. | | | The Internal Revenue Service collects federal excise taxes in the United States. | | | Such taxes were first used by the federal government in 1791 and aroused great opposition. |
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http://www.encyclopedia.com/html/e1/exciseta.asp
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| | Excise Taxes |
| | Now look at all the excise taxes you are paying. | | | A tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation, but not becoming an income tax because of such feature. | | | Now you can sit and cry every time YOU pay an direct tax for some corporation that should be paying it as an excise tax. |
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http://www.freedomdomain.com/sovereignty/inform33.html
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| | HPTS - State Tobacco Excise Taxes Issue Brief |
| | Further, opponents assert that increasing excise taxes is not a panacea for state budget crises. | | | Despite the fiscal condition of the states and the general public support for increasing tobacco excise taxes, the passage of tobacco excise tax legislation was not as automatic in 2003, as it was in 2002. | | | Cigarette taxes are directed at the consumer, while taxes on other tobacco products focus on the wholesaler. |
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http://www.ncsl.org/programs/health/ttaxes1.htm
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| | Excise taxes and special levies |
| | Excise Tax and Special Levies Policy Statements discuss CRA policy on certain specific excise tax and other levies issues which are not yet covered by the Excise Taxes and Special Levies Memoranda Series. | | | Excise tax rates are set out in the schedules to the Excise Tax Act and are subject to periodic changes. | | | The GST/HST News is published quarterly on the Internet and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), as well as excise taxes and duties. |
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http://www.cra-arc.gc.ca/tax/technical/etsl-e.html
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| | EXCISE TAXES |
| | Excise taxes are taxes on the sale or use of certain products or transactions. | | | Excise Taxes, garret p vreeland, 10/23/00; 7:51:47 PM:. | | | 730 Rural co-ops are not exempt from excise taxes. |
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http://www.virtualology.com/virtualpubliclibrary/halloftaxes/excise-taxes.com
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| | Excise Taxes |
| | You may be required to pay excise tax as part of your business expenses, or you may need to charge excise tax on the products you sell and forward the tax payments to the IRS. | | | State and local sales taxes, or taxes that are separately stated on the taxpayer's bill are not included in that sum. | | | If you think you may be subject to an excise tax, refer to IRS Publication 510, Excise Taxes and Form 720, Quarterly Federal Excise Tax Return. |
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http://www.turbotax.com/articles/ExciseTaxes.html
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| | The Tax Foundation - Tax Research Areas > Excise Tax |
| | Excise taxes are often included in the final price of products and services, making them largely hidden to consumers. | | | Excise taxes are taxes on specific goods (such as cigarettes or gasoline) or activities (such as gambling or use of highways by trucks). | | | Research consistently shows that excise taxes are disproportionately borne by lower-income taxpayers, making them one of the most regressive components of America's state and federal tax codes. |
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http://www.taxfoundation.org/excisetaxes.html
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| | Excise Taxes: the Fairness Issue |
| | Hidden Taxes Excise taxes, by their nature, are hidden taxes. | | | Excise taxes are also inequitable with respect to business and public policy. | | | Excise Taxes and the Consumer Conservatives and liberals alike favor broad-based revenue raising measures over excise taxes, which are selective consumption taxes on specific goods. |
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http://tobaccodocuments.org/ti/TINY0020968-0983.html?end_page=15
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| | Telephone Excise Taxes |
| | The telephone excise tax is one of the most regressive federal taxes. | | | Repeal of the tax, which was passed as a temporary measure in 1898 to help finance the Spanish-American War, could lead to lower phone bills for West Virginia consumers and businesses. | | | While Rockefeller was in Taiwan during the Committee's consideration of the excise tax repeal, he voted in favor of it by proxy. |
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http://www.senate.gov/~rockefeller/news/2000/pr061500.html
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| | county excise taxes. |
| | A.R.S. Retail classification, imposes the state's transaction privilege tax upon persons engaged in the business of selling tangible personal property at retail, and states that the tax base is the gross proceeds of sales or gross income derived from this business. | | | The county in which retail business activities take place is the county in which the retailer is engaging in business for the purposes of the county excise tax. | | | For the purpose of the county excise tax applicable to the gross proceeds derived from a retail sale, delivery agreements that specify where title is transferred do not, in and of themselves, determine the location where the taxpayer is engaged in business. |
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http://www.revenue.state.az.us/rulings/tpr96-5.htm
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| | Excise Taxes |
| | The article Excise Taxes on New Cars discusses two different excise taxes that are levied on new automobiles. | | | The federal government as well as state governments levy excise taxes on this petroleum product. | | | According to TOBACCO EXCISE TAXES what benefit(s) will be derived from levying an excise tax on tobacco products? |
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http://servercc.oakton.edu/~jbremer/taxes.htm
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| | Excise Tax |
| | Excise taxes are often included in the price of the product. | | | Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. | | | Excise Tax has several general excise tax programs. |
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http://www.irs.gov/businesses/small/article/0,,id=99517,00.html
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| | NCPA Taxes and Growth : Excise Taxes |
| | Studies show that excise taxes burden the poor more than any other state or federal tax, and are often a backdoor way for state and federal legislators to balance deficits or fund new programs without cutting spending. | | | Sales Tax Deduction Would Subsidize Bigger Government, Undermine Tax Reform - (06.09.04) This report critiques a House proposal to create a federal tax deduction for state and local sales tax. | | | Governors and State Legislatures look to Excise Tax for More Revenue (Col) - States collecting substantail revenue from excise taxes. |
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http://taxesandgrowth.ncpa.org/policy/Excise_Taxes
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| | Small business: Business taxes - Excise taxes |
| | Excise taxes must be reported quarterly, but may have to be paid before the quarter. | | | An excise tax is paid to the federal government for a privilege, or on the consumption, sale or manufacture of a commodity. | | | Manufacturers' taxes on the sale or use of a variety of different products. |
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http://www.bankrate.com/brm/news/biz/green/19991213b.asp
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| | Tax Tips: Business owners and excise taxes |
| | Form 720 is the quarterly federal excise tax return. | | | Unless the excise tax is one that requires semimonthly payments, the business owner should include the entire amount due when filing this form. | | | While some are payable at the time that quarterly excise tax returns are filed, the IRS requires periodic deposits of excise taxes for other products. |
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http://www.bankrate.com/brm/news/biz/Tax/19990826.asp
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| | Tax Policy Center Publications |
| | Taxable Payroll and Payroll Tax Rates (May 5, 2003) | | | Three-Quarters of Filers Pay More in Payroll Taxes Than in Income Taxes (January 6, 2003) | | | Bush Administration Tax Policy: Down Payment on Tax Reform? |
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http://www.taxpolicycenter.org/publications/template.cfm?ListByDate=true
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| | Boating Law - Maryland Vessel Excise Taxes |
| | Interest on unpaid taxes runs at 1.5% per month (18% for a year), and the penalty can be as much as 100% of the taxes due. | | | So if your boat was purchased for $100,000 and the tax has gone unpaid for a year, your total bill could be as much as $28,000. | | | If the boat is kept in Florida for the winter, or if you paid taxes in another state, or if you paid the tax when you bought the boat, you may not owe anything. |
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http://www.boatinglaw.com/maryland.htm
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| | Franchise and Excise Taxes |
| | Franchise and excise taxes are privilege taxes imposed on each corporation, limited partnership, limited liability company and business trust chartered/organized in Tennessee or doing business in this state. | | | Excise tax – 6.5% of Tennessee taxable income | | | Franchise tax –.25% of the greater of net worth or real and tangible property in Tennessee. |
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http://www.state.tn.us/revenue/tntaxes/fae.htm
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| | About Excise Taxes |
| | The excise tax rate is $25.00 per one thousand of assessed value. | | | Excise tax bills are due annually for every vehicle owned and registered in Massachusetts. | | | For more information about Excise Taxes, click on... |
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http://tollandma.virtualtownhall.net/Public_Documents/F00015BD8/S0031207D
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| | Excise Taxes Must Be Understood |
| | Fact: Excise taxes are among be unable to reform the tax struc- our most regressive and therefore The writer is dean of the Col- ture, they will have little success First, the tax is not paid entirely unfair taxes. | | | It would be very unfortunate if Carroll Campbell are remarkably ment." excise taxes are those selected for close in their support of these In every day words, workers "revenue enhancement." In my issues, are laid off and resources are mi- view, we should instead be talking ExcLse taxes look attractive to sallocated. | | | ucts, that these taxes simply raise chased in gre~ter proportions by Keep in mind that one person's the price of taxed items, and, bet- individuals at the lower end of the It ts onlythen that Congress wit~ tax loophole is another's legiti- ter yet, that the consumers of income distribution. |
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http://tobaccodocuments.org/ti/TICT0015167.html
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| | Soft Drink Excise Taxes |
| | Although can manufacturers are not responsible for the payment of excise taxes levied on products packaged in cans, can makers must provide the necessary labeling that soft drink distributors need to remain in compliance with the soft drink excise tax laws. | | | Currently only West Virginia levies an excise tax on soft drinks and require that soft drink packaging visibly indicate that the tax has been paid by the distributor. | | | The State of West Virginia now allows soft drink distributors who are bonded in the state to ink-jet the tax information on the bottoms of cans. |
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http://www.cancentral.com/issue9.htm
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| | 1996 Country Commercial Guides |
| | Duties and taxes are levied only on the increased value added by the expatriate manufacturing or processing when the goods are returned to Italy and not to the total value of the product. | | | TEMPORARY ENTRY Temporary Imports Material may temporarily be imported into Italy without payment of duties and tax if such material is to be used in the production or manufacture of a product that is to be exported. | | | The import duty and taxes are levied only on those goods that are not reexported and are finally sold in the EU. |
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http://dosfan.lib.uic.edu/ERC/economics/commercial_guides/italy.html
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| | Excise Taxes Excessive |
| | Cigarette taxes should stay as they are for the sake of paying for the adequate education out there, but should raise no higher. | | | The power to tax is the power to destroy, so why aren't anti-smoking groups calling for more extreme taxes? | | | If the people wanted smoking ceased, they would vote for a prohibition. |
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http://www.geocities.com/tomass1880/excise.html
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| | Alcohol Excise Taxes |
| | The "Factbook on $tate Beer Taxe$" provides comprehensive data on beer-tax rates across the country and examines the steady, inflation-induced decline in the value of those taxes to state government. | | | Federal excise tax policies have contributed to a significant decline in the real price of alcohol since 1960. | | | Had the tax kept up with inflation over the past 40 years, today's $18 per-barrel tax would total approximately $61.60, or $1.05 per six-pack, more than two-and-one-half times the current rate. |
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http://www.marininstitute.org/alcohol_policy/alcohol_taxes.htm
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| | Emancipating America From the Income Tax How a National Sales Tax Would Work |
| | The rebate could be provided as a refundable credit against the payroll tax. | | | This study demonstrates how the individual and corporate income tax, the capital gains tax, the estate and gift taxes, and non-trust-fund excise taxes all could be replaced with a national sales tax (NST). | | | The IRS would be abolished, and a much smaller, less intrusive federal excise tax bureau would collect trust fund excise taxes such as the gasoline tax. |
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http://www.cato.org/pubs/pas/pa-272es.html
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| | Briefing Paper: Excise Taxes - National Council on Alcoholism and Drug Dependence - NCADD |
| | Due in part to the stability of these taxes, the real prices of alcoholic beverages (their prices after accounting for the effects of inflation) have declined significantly over time. | | | Federal, State and local governments have raised taxes on alcohol modestly and infrequently, almost always with intent of increasing revenues rather than discouraging alcohol abuse. | | | Reasons for equalizing the federal excise tax on alcoholic beverages: |
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http://www.ncadd.org/facts/policyexcise.html
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| | Taxation Facts excise taxes |
| | When you are on the lookout for high-class advice about excise taxes, it will be intricate seperating value packed information from ill-equiped excise taxes submissions or guidance so it's astute to know ways of moderating the info offered to you. | | | Here are a few tips that you should make use of when you're seeking info about excise taxes. | | | You can then make a decision about the vendors experience, to offer advice about excise taxes. |
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http://www.taxation-facts.info/excise-taxes.htm
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| | Excise Taxes |
| | This Easy to Use Software Eliminates the Tax Nightmare of Your Internet Business AND Helps You Claim Every Tax Deduction you are Legally Entitled To Resulting in a Potential Windfall of Tax Savings. | | | Aside from the usual real estate, income, and sales taxes that businesses pay, U.S. brewers pay an excise tax to the federal government, to state governments, and to some local governments. | | | (a) Federal excise taxes are levied on the sale or use of particular supplies or services. |
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http://www.get-information-on.com/taxes-info/3/excise-taxes.html
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| | Excise Taxes |
| | Dwells on the role of excise taxes in a tax system, the kind goods sales tax typically apply to and why, the major design issues in an excise tax. | | | Discusses excise taxes, being taxes imposed on consumption of selected goods, such as Tobacco products, alcoholic beverages, petroleum products and some luxury items. | | | Presents the rationale for excise taxation as being revenue generation, correcting for negative externalities, and as a tool for improving vertical equity. |
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http://wbln0018.worldbank.org/Network/PREM/PREMDocLib.nsf/58292AB451257BB9852566B4006EA0C8/10C42B3DD541AC768525678A00571A7E
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| | J. Fred Giertz -- Faculty Profile |
| | "Excise Taxes," in Encyclopedia Taxation and Tax Policy National Tax Association, 1999. | | | Illinois Tax and Budget Developments: 1993-94 Review (Urbana, IL: Institute of Government and Public Affairs, February 1995). | | | Has served as a tax and revenue consultant to many Illinois government commissions and offices. |
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http://www.economics.uiuc.edu/Faculty_Profiles/giertz.html
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| | State Wine Excise Tax Rates |
| | Revenue in these states is generated from various taxes, fees and net profits. | | | over 16% - sold through state store, 10% on-premise sales tax | | | 14% to 20% - $1.45/gallon, over 21% and sparkling wine - $2.07/gallon; 2% wholesale tax |
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http://www.taxadmin.org/fta/rate/wine.html
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| | Philip Morris USA - About Us - Press Room - Press Kits: Taxes |
| | "Before the year is over, it is likely that at least one-third of the states will have enacted cigarette tax increases. | | | "To help convenience store retailers and state associations that are facing these onerous increases, NACS has developed a number of fact sheets and graphics that address the impact of these tax increases on the convenience store industry and economy in general." | | | Cigarette Tax Increases: Cautions And Considerations (Center on Budget and Policy Priorities) (pdf 89 KB) (July 2002) |
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http://www.philipmorrisusa.com/en/pressroom/topics/taxes
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| | Sales, Use & Excise Taxes |
| | Most of these vendors provide services on other types of taxes and business incentives in addition to sales and use tax. | | | These sites may include some free information about tax compliance, audits, automation, and outsourcing for sales and use tax. | | | Publishers of print and software products for sales and use tax professionals |
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http://www.willyancey.com/tax_sales.htm
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| | The Smokers Club, Inc. - USA Excise Taxes Report |
| | See what states increased cigarette taxes in 2004, and what is in store for 2005. | | | State Cigarette Excise Taxes as of December 2004. | | | The Smokers Club, Inc. - USA Excise Taxes Report |
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http://www.smokersclubinc.com/modules.php?name=News&file=article&sid=875
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| | State Comparisons |
| | State Tax Guide, Commerce Clearing House (only legal libraries will most likely have this publication). | | | Summary of Individual Income Tax Provisions in the States, 2003 | | | FTA does not maintain historical tax rate data. |
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http://www.taxadmin.org/fta/rate/tax_stru.html
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| | AICPA Excise Taxes |
| | Home · Online Publications · The Tax Adviser · Tax Adviser Index 1990-1999 · Broad Categories · Excise Taxes |
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http://www.aicpa.org/PUBS/taxadv/ttaindx/extax.htm
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| | Tobacco Excise Taxes |
| | Increasing the excise tax on tobacco products has been one of the most effective ways to discourage youth from starting to smoke. | | | The American Heart Association has called for significant increases in federal and state cigarette taxes to reduce teen smoking, to save lives and to offset the costs of smoking by raising significant new revenue. | | | According to an August 1993 report from a National Cancer Institute expert panel, "An increase in cigarette excise tax may be the most effective single approach to reducing tobacco use by youth. |
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http://www.americanheart.org/presenter.jhtml?identifier=11225
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| | Excise Taxes |
| | Suppose that we have an industry in which government imposes an excise (per-unit) tax. | | | Hit the button to replay the movie. |
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http://www.unc.edu/~gholmes/excise.html
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| | ADOR - Corporate Income Tax Main Page |
| | Corporate Income Tax Forms for years 1996 - 2003 | | | Corporate Income Tax - Frequently Asked Questions (FAQ's) | | | For more information or questions, please CONTACT US |
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http://www.ador.state.al.us/incometax/corporate_index.html
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| | Excise taxes LJWorld.com |
| | One reason why property taxes continue to increase at a rate above inflation in Lawrence is rapid growth and the resulting demand for new schools. | | | The Lawrence school district should institute similar excise taxes to pay for new schools. | | | New residential developments create a demand for new schools, and this results in higher taxes for longtime Lawrence residents. |
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http://www.ljworld.com/section/letters/story/199005
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| | Publication 510 (4/2005), Excise Taxes for 2005 |
| | Form 2290: Heavy Highway Vehicle Use Tax Return | | | Camper coaches or bodies for self-propelled mobile homes. | | | Retail Tax on Heavy Trucks, Trailers, and Tractors |
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http://www.irs.gov/publications/p510/index.html
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| | RMV - Excise Tax Information |
| | The Secretary of State's office maintains a helpful excise tax guide on its web site. | | | Please direct specific excise tax questions to the Assessor's office for your town. |
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http://www.mass.gov/rmv/excise
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