An excise tax is a tax imposed on specific goods or services at the time they are purchased. It is an indirect tax that is usually included in the price of the item, not listed separately like sales taxes usually are. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Federal excise taxes are usually collected from motor fuel sales, airline tickets, tobacco, and other goods and services. They are primarily taxes that must be paid by businesses, usually increasing prices for consumers indirectly. Taxpayers include importers, manufacturers, retailers, and consumers. The first excise tax levied in the U.S. was on the manufacture of whiskey in 1791. There are four common types of excise taxes: (1) sumptuary (or “sin”) taxes, (2) regulatory or environmental taxes, (3) benefit-based taxes (or user charges), and (4) luxury taxes.