Changes

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 privileged 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 privileged 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)

'''***'''  “Whether a tax is characterized in a statute imposing it, as a privilege tax or an excise tax is merely a choice of synonymous words, for an excise tax is a '''privilege tax'''.”  Foster & C. Co. v. Graham, 154 Tenn. 412, 285 S.W. 570, 47 ALR 971.   

* “Whether a tax is characterized in a statute imposing it, as a privilege tax or an excise tax is merely a choice of synonymous words, for an excise tax is a '''privilege tax'''.”  Foster & C. Co. v. Graham, 154 Tenn. 412, 285 S.W. 570, 47 ALR 971.   

'''***'''  “An ‘excise tax’ is often used synonymous with ‘'''privilege'''’ or ‘license tax‘.”  Shannon v. Streckus Steamers, 279 Ky. 649, 131 S.W.2d 833, 838.

* “An ‘excise tax’ is often used synonymous with ‘'''privilege'''’ or ‘license tax‘.”  Shannon v. Streckus Steamers, 279 Ky. 649, 131 S.W.2d 833, 838.