Definition of Excise
A tax imposed on the performance of tin act, the engaging in an occupation, or the enjoyment of a privilege. Rapa v. Haines, Ohio Com.Pl., 101 N.E.2d 733, 735. Tax laid on manufacture, sale, or consumption of commodities or upon licenses to pursue certain occupations or upon corporate privileges. In current usage the term has been extended to include various license fees and practically every internal revenue tax except the income tax.
That's the definition of Excise in Black's Law Dictionary 6th Edition. Courtesy of Cekhukum.com.