Excise tax is levied on what type of goods and services?

Excise tax is specifically a type of tax imposed on the sale of certain goods and services, often targeting those considered non-essential or harmful to society. Common examples include taxes on alcohol, tobacco, gasoline, and other specific products. This tax is included in the price of the product and is collected by the seller at the point of sale, which in essence aligns with the notion of it being levied on sales. By focusing on sales of particular goods rather than the broader categories of importation, production, or distribution, the tax mechanism effectively aims at regulating consumption levels of these specific items.