Assertion: excise tax | /r/HasProperty | a per unit tax
Facets:
value: usually
type: DEGREE
Source sentences:
text: 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 of the targeted products.
text: An excise is usually a per unit tax.