Changes

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In addition to U.S. Supreme Court rulings, such as the one cited above, state and federal courts have consistently ruled that an excise taxes only the exercise of a priveleged activity or the purchase of a luxury (special) commodity:  

In addition to U.S. Supreme Court rulings, such as the one cited above, state and federal courts have consistently ruled that an excise only taxes the exercise of a priveleged activity or the purchase of a luxury (special) commodity:  

'''***'''  “The term ‘excise tax’ is synonymous with ‘'''privilege tax'''’, and the two have been used interchangeably."  (American Airways v. Wallace, 57 F.2d 877, 880)

'''***'''  “The term ‘excise tax’ is synonymous with ‘'''privilege tax'''’, and the two have been used interchangeably."  (American Airways v. Wallace, 57 F.2d 877, 880)