Assertion: excise tax | /r/CapableOf | apply to sport utility vehicles
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Source sentences:
text: The excise tax on fuel-inefficient vehicles applies to automobiles (including station wagons, vans, and sport utility vehicles) designed primarily for use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances and hearses, in accordance with the vehicle's fuel-efficiency rating.