(VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways:

# an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an ''ad valorem'' tax and proportional to the price of the goods,
# an excise typically applies to a narrow range of products, and
# an excise is typically heavier, accounting for a higher fraction of the retail price