: Unlike general sales tax, excise tax applies only to specific categories like fuel, tobacco, or luxury goods.

: Gasoline, diesel, kerosene, airline tickets, and heavy trucks.

: Alcohol (beer, wine, spirits) and tobacco products (cigarettes, vaping).

: Firearms, ammunition, sport fishing equipment, and bows and arrows. Calculation Methods

Excise taxes are indirect taxes levied on specific goods, services, and activities rather than on broad income or general sales.