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Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Excise taxes are collected by the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately. This is thought to explain their appeal to many politicians. ==Constitutional law== The U.S. Constitution, ratified in 1789, gave the federal government authority to tax, stating that Congress has the power to :"... lay and collect taxes, duties, imposts and excises, pay the debts and provide for the common defense and general welfare of the United States." Tariffs between states are prohibited by the U.S. Constitution and all domestically made products can be imported or shipped to another state tax free. In the U.S. constitutional law sense, an excise tax is usually an ''event'' tax (as opposed to a ''state of being'' tax).〔Also, see generally subsection (d), paragraph (3) of . See also , subsection (b); , subsection (d); ; ; .〕 A recent exception to this "state of being" principle is the "minimum essential coverage" tax under Internal Revenue Code section 5000A as enacted by the Patient Protection and Affordable Care Act (Public Law 111–148), whereby a tax penalty is imposed as an indirect tax on the condition of not having health insurance coverage as reasoned by Chief Justice Roberts "it is triggered by specific circumstances."〔''NFIB'', 567 U.S. ___, 41 (2012).〕 Federal excise taxes are also required by the U.S. Constitution (Article 1, Section 8) to be uniform throughout the United States: :"...all duties, imposts and excises shall be uniform throughout the United States." 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Excise tax in the United States」の詳細全文を読む スポンサード リンク
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