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Unlike general sales taxes, excise taxes are usually applied on a per-unit basis instead of as a percentage of the purchase price. For instance, cigarette excise taxes are calculated in cents per pack. And most gasoline excise taxes are imposed in cents per gallon. How Sales and Excise Taxes Work mt.gov https://leg.mt.gov › Revenue › Meetings › July-2020 › I... mt.gov https://leg.mt.gov › Revenue › Meetings › July-2020 › I...
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