The chart below lists various federal excise taxes on retailers and manufacturers, the location of the tax in the Internal Revenue Code, a general rule as to who has to pay the tax, and a listing of statutory exemptions, with an indication of whether there are special exemptions for federal agencies. The general rule for federal agencies is contained in IRC § 4907. Under IRC § 4907, the taxes imposed by subtitle D of the Code, except the occupational tax on wagering imposed by IRC § 4411, do apply to agencies and instrumentalities of the United States unless there are specific statutory exemptions. Subtitle D includes most of the excise taxes in the Internal Revenue Code, but it does not cover taxes on alcohol, tobacco, firearms, and the greenmail taxes contained in subtitle E. IRC § 4221 contains five general exemptions from the excise taxes in chapters 31 and 32 of subtitle D. These include exemptions when the article is first sold (1) for use in further manufacture; (2) for export; (3) for use as supplies for vessels and aircraft; (4) to a state or local government for its exclusive use; and (5) to a nonprofit education organization for its exclusive use. The extent to which each of these exemptions applies to the relevant excise taxes is noted below.

Summary: This report consists of a chart of selected federal excise taxes that apply to sales of goods and services. The chart is divided into two columns. The first indicates how the taxes are imposed, and the second contains a general listing of statutory exemptions, with a special emphasis on whether there are statutory exemptions for federal agencies. This report does not cover such details as how the tax revenues are used, tax rates, effective dates, or sunset dates. The report does not cover payroll taxes such as social security, Medicare, or unemployment taxes, nor does it include excise taxes which are used to regulate tax-exempt organizations or the excise tax on greenmail. The report does not cover expired taxes, such as those known as the superfund taxes. If available, CRS Reports containing more detailed information are cited in connection with each tax mentioned.