Assertion: excise tax | /r/HasProperty | paid by the manufacturer
Facets:
value: usually
type: TEMPORAL
Source sentences:
text: While excise is paid by the manufacturer, a vendor collects VAT from the end consumer who has to pay this amount to the seller.
text: To minimize tax accounting complications, the excise tax is usually imposed on quantities like gallons of fuel, gallons of wine or drinking alcohol, packets of cigarettes, etc. and are usually paid initially by the manufacturer or retailer.