FEDERAL EXCISE TAXES AND STATUTORY EXEMPTIONS

CRS Report for Congress
Federal Excise Taxes and Statutory Exemptions
March 20, 1998
Marie B. Morris
Legislative Attorney
American Law Division


Congressional Research Service ˜ The Library of Congress

Abstract
This report consists of a chart of selected federal excise taxes that apply to sales
of goods and services. The report covers how each tax is imposed and whether there
are statutory exemptions from the tax. There is a special emphasis on whether there
are exemptions for federal agencies. The report does not cover details such as how
the tax revenues are used, tax rates, effective dates, or sunset dates. The report does
not cover payroll taxes such as social security, medicare, or unemployment taxes, nor
does it include excise taxes which are used to regulate tax-exempt organizations or
the excise tax on greenmail.



Federal Excise Taxes and Statutory Exemptions
Summary
This report consists of a chart of selected federal excise taxes that apply to sales
of goods and services. The chart is divided into two columns. The first indicates
indicates how the taxes are imposed, and the second contains a general listing of
statutory exemptions, with a special emphasis on whether there are statutory
exemptions for federal agencies. This report does not cover such details as how the
tax revenues are used, tax rates, effective dates, or sunset dates. The report does not
cover payroll taxes such as social security, medicare, or unemployment taxes, nor
does it include excise taxes which are used to regulate tax-exempt organizations or
the excise tax on greenmail. The report does not cover expired taxes, such as those
known as the superfund taxes.
If available, CRS Reports containing more detailed information are cited in
connection with each tax mentioned.



Contents
Passenger Vehicle Luxury Tax IRC § 4001.............................1
Diesel Fuel IRC §§ 4041(a)(1), 4081(a)(2)..............................2
Gasoline Special Motor Fuels IRC § 4041(a)(2),
4081(a)(2)(A)(i) ...............................................3
Compressed Natural Gas IRC § 4041(a)(3)..............................3
Methanol and Ethanol Fuel IRC §§ 4041(b)(2), 4081(c)...................3
Noncommercial Aviation Fuel Other than Gasoline IRC §§ 4041(c), 4091.....3
Fuel Used in Commercial Transportation on Inland Waterways IRC § 4042....3
Heavy Trucks and Trailers Sold at Retail IRC § 4051.....................4
Gas Guzzler Tax IRC § 4064(a)......................................4
Tires of the type Used on Highway Vehicles IRC § 4071...................4
Coal IRC § 4121.................................................5
Vaccines IRC § 4131..............................................5
Sporting Goods IRC § 4161..........................................5
Firearms IRC § 4181...............................................6
Communications IRC § 4251.........................................6
Transportation by Air IRC § 4261.....................................7
Transportation of Property by Air IRC § 4271...........................7
Foreign Insurers IRC § 4371.........................................7
Wagering IRC § 4401..............................................8
Occupational Tax on Wagering IRC § 4411.............................8
Ship Passengers Tax IRC § 4463......................................8
Highway Use Tax IRC § 4481........................................8
Ozone-Depleting Chemicals IRC § 4681...............................8
Unregistered Obligations IRC § 4701..................................8
Wagering Occupational Tax IRC § 4901................................9
Gallonage Taxes IRC § 5001.........................................9
Wines IRC § 5041.................................................9
Beer IRC § 5051.................................................10
Tobacco IRC § 5701..............................................10
Machine Guns, Destructive Devices,
and Certain Other Firearms IRC §§ 5801, 5811.....................11



Federal Excise Taxes and Statutory Exemptions
The chart below lists various federal excise taxes on retailers and
manufacturers, the location of the tax in the Internal Revenue Code, a general rule
as to who has to pay the tax, and a listing of statutory exemptions, with an indication
of whether there are special exemptions for federal agencies.
The general rule for federal agencies is contained in IRC § 4907. Under IRC
§ 4907, the taxes imposed by subtitle D of the Code, except the occupational tax on
wagering imposed by IRC § 4411, do apply to agencies and instrumentalities of the
United States unless there are specific statutory exemptions. Subtitle D includes
most of the excise taxes in the Internal Revenue Code, but it does not cover taxes on
alcohol, tobacco, firearms, and the greenmail taxes contained in subtitle E.
IRC § 4221 contains five general exemptions from the excise taxes in chapters

31 and 32 of subtitle D. These include exemptions when the article is first sold (1)


for use in further manufacture; (2) for export; (3) for use as supplies for vessels and
aircraft; (4) to a state or local government for its exclusive use; and (5) to a nonprofit
education organization for its exclusive use. The extent to which each of these
exemptions applies to the relevant excise taxes is noted below.
Passenger Vehicle Luxury Tax IRC § 4001
Imposed on first retail sale of anyExemptions: taxicabs, sales to federal, state and
passenger vehicle with a sales pricelocal governments for police, fire-fighting,
above $30,000 (as adjusted for inflationsearch and rescue, or other law enforcement or
since 1992). 1public safety or public works activities. IRC §

4001(c) and (d). All 5 exemptions in IRC §


4221(a) apply.



Diesel Fuel IRC §§ 4041(a)(1), 4081(a)(2)
Imposed on any liquid other thanExemptions: previously taxed fuel, IRC §
gasoline sold by any person to an owner,4041(a)(1)(B); school buses, intracity
operator, or lessee of a diesel-poweredtransportation, IRC § 4041(a)(1)(C); fuel used
highway vehicle or diesel-powered trainon a farm for farming purposes, IRC § 4041(f);
for use as fuel in the vehicle or train orsupplies for vessels (including military aircraft)
used by any person as a fuel if there wasof war of the United States or any foreign
no prior taxable sale of fuel [IRC § nation, vessels employed in fisheries or

4041]. Also imposed upon removal ofwhaling, vessels (including civil aircraft)


taxable fuel from a refinery or terminal,engaged in foreign trade or between Atlantic
or entry of taxable fuel into the Unitedand Pacific ports of the U.S., or between the
States. [IRC § 4081] Special rates forU.S. and its possessions, IRC § 4041(g)(1); for
trains and buses. Additional tax forthe exclusive use of any state, political
Leaking underground storage tank trustsubdivision, or the District of Columbia for use
fund (LUST taxes).2 as fuel, IRC § 4041(g)(2); for export or
shipment to a possession of the U.S., IRC §
4041(g)(3); sold to a nonprofit educational
organization for its exclusive use, or with
respect to use by a nonprofit educational
organization for use as a fuel, IRC § 4041(g)(4);
aircraft museums, IRC § 4041(h); sold for use in
a helicopter or fixed-wing aircraft transporting
passengers to and from rural airports, or when
transporting individuals, equipment, or supplies
in the exploration for, or the development or
removal of, hard minerals, oil or gas, or the
planting, cultivation, cutting, or transportation
of, or caring for, trees providing the helicopter
does not take off from or land at a facility
eligible for assistance under the Airport and
Airway Development Act of 1970, IRC §

4041(l); off-highway business use, IRC §


4041(b). None of the 5 exemptions in IRC §


4221(a) apply to the tax in IRC §§ 4041 or
4081; however, exemptions similar to 2-5 are
contained in IRC § 4041(g).
IRC § 4041(j) specifically imposes taxes on
sales at retail by the United States.



Gasoline Special Motor Fuels IRC § 4041(a)(2),

4081(a)(2)(A)(i)


After June 30,1998: tax on any liquidExemptions: Same as above, except for the bus
other than kerosene, gas oil, or fuel oil,exemptions.
sold for use as fuel in a motor vehicle or
motor boat or used as such a fuel. [IRC
§ 4041(a)(2)]. General rate on gasoline.
Special rates for aviation gasoline,
liquefied petroleum gas, liquefied
natural gas. Additional LUST taxes.3
Compressed Natural Gas IRC § 4041(a)(3)
Imposed on compressed natural gas soldExemptions: Same as diesel fuel. No tax on use
by any person to an owner, operator,in school buses or buses for intracity
lessee, or user of a motor vehicle ortransportation, IRC § 4041(a)(3)(B).
motorboat for use as fuel.4
Methanol and Ethanol Fuel IRC §§ 4041(b)(2), 4081(c)
Imposed on special motor fuels whichExemptions: Same as special motor fuels.
are at least 85 percent methanol, ethanol,
or other alcohol produced from a
substance other than petroleum or
natural gas. LUST taxes.5
Noncommercial Aviation Fuel Other than Gasoline IRC
§§ 4041(c), 4091
Imposed on the sale of kerosene or otherExemptions: Same as diesel fuel, but no bus or
non-gasoline aviation fuel by theoff-highway business use exemptions, which is
producer or importer or on any use by alogical since they don't use aviation fuel.
producer which has not been taxed.
LUST tax.6
Fuel Used in Commercial Transportation on Inland
Waterways IRC § 4042
Imposed on any liquid used by anyExemptions: Vessels with draft of more than 12
person as a fuel in a vessel infeet, passenger vessels, state or local
commercial waterway transportation.7government use, tugboats moving LASH and
LUST tax.SEABEE barges released by ocean-going
carriers to pick up or deliver international
cargoes. All 5 exemptions in IRC § 4221 apply.



Heavy Trucks and Trailers Sold at Retail IRC § 4051
First retail sale of automobile truckExemptions: Exclusions for trucks weighing
chassis, automobile truck bodies, truck33,000 pounds or less; trailers weighing 26,000
trailer and semitrailer chassis, truckpounds or less, replacement parts or accessories,
trailer and semitrailer bodies, tractors ofparts and accessories priced at less than $1,000,
the kind chiefly used for highwayIRC § 4051(a), (b); camper coaches for self-
transportation in combination withpropelled mobile homes; feed, seed, and
trailer or semitrailer. fertilizer equipment for use on farms; house
trailers; ambulances, hearses; concrete mixers,
trash containers; rail trailers and rail vans. IRC
§ 4053. All 5 exemptions in IRC § 4221 apply,
but 4 (state and local governments) and 5
(nonprofit educational organizations) will not
apply after October 1, 1999.
Gas Guzzler Tax IRC § 4064(a)
Imposed on the sale by the manufacturerExemptions for use by the United States or by a
of each automobile and limousine atStates or local government for police or law
rates based on projected fuel economy ofenforcement purposes; ambulances, ambulance-
the model of vehicle.hearses; emergency uses prescribed by the IRS
(including firefighting). IRC § 4064(b)(1). All

5 exemptions under IRC § 4221 apply. IRC §


4293 does not authorize Secretary of Treasury
to provide exemption from this tax for the U.S.
Tires of the type Used on Highway Vehicles IRC § 4071
Imposed on tires of the type used onExemptions: All 5 exemptions under IRC §
highway vehicles, if wholly or partially4221 apply, but exemptions 4 (sale to a state or
made of rubber, sold by thelocal government for the exclusive use of a state
manufacturer, producer, or importer.8or local government) and 5 (sales to a nonprofit
Rate is based on weight of the tire.educational organization will not apply on or
after October 1, 1999; Tires sold for use on
intercity, local, and school buses are not subject
to tax. IRC § 4221(e)(3). Exemption for tires
of extruded tiring with an internal wire
fastening agent. IRC § 4073. Under IRC §
4293, Secretary of Treasury may exempt tires
purchased for the exclusive use of the United
States if the tax will cause a substantial burden
or expense which can be avoided by granting
tax exemption and the full benefit of the
exemption will accrue to the U.S.



Coal IRC § 4121
Coal from mines located in the U.S. soldExemptions: Tax does not apply to lignite,
by the producer. Tax is a rate per tonimported coal. No other exemptions. Reg. §
based on type of mine--underground,48.4121-1(b)(1). IRC § 4293 does not authorize
surface, etc. U.S. exemptions for this tax.
Vaccines IRC § 4131
Imposed on taxable vaccines sold by theExemptions: Under IRC § 4221, exemption 1,
manufacturer, producer, or importer forsales for resale or further manufacture, applies.
use or warehousing in the United States.Exemption 2 applies, but there is no exemption
Taxable vaccines include any vaccinefor vaccines exported to U.S. possessions.
containing diphtheria toxoid, tetanusExemptions 3 - 5 do not apply. IRC § 4293
toxoid, pertussis bacteria or specificauthorizes the Secretary of Treasury to exempt
pertussis antigens, polio virus, anysales to the U.S. for the exclusive use of the
vaccine against measles, mumps,United States if the tax will cause a substantial
rubella, hepatitis B, chicken pox, anyburden or expense which can be avoided by
HIB vaccine.granting tax exemption and the full benefit of
the exemption will accrue to the U.S.
Sporting Goods IRC § 4161
Imposed on sale of sport fishingExemptions: All 5 exemptions in IRC § 4221.
equipment, including electric outboardIRC § 4225 exempts articles of native Indian
motors or sonar devices suitable forhandicrafts manufactured or produced by
finding fish; on the sale of any bowIndians on Indian reservations or in Indian
which has a draw weight of 10 pounds orschools or by Indians under the jurisdiction of
more; on the sale of any shaft, point,the United States Government in Alaska. IRC §
nock, or vane used in the manufacture of4293 authorizes the Secretary of Treasury to
any arrow which measurers over 18exempt sales to the U.S. FOR the exclusive use
inches or is suitable for use with a bowof the United States if the tax will cause a
with a draw weight of 10 pounds orsubstantial burden or expense which can be
more, by the manufacturer, producer, oravoided by granting tax exemption and the full
importer.benefit of the exemption will accrue to the U.S.



Firearms IRC § 4181
Imposed on the sale of pistols, revolvers,Exemptions: Does not apply to weapons on
other firearms, shells and cartridges by9which a transfer tax under IRC § 5811 has been
the manufacturer, producer or importer.paid (machine guns and short-barreled
firearms); to any items purchased with funds
appropriated for a military department of the
U.S. IRC § 4182. All 5 exemptions in IRC §
4221 apply. IRC § 4293 authorizes the
Secretary of Treasury to exempt sales to the
U.S. FOR the exclusive use of the United States
if the tax will cause a substantial burden or
expense which can be avoided by granting tax
exemption and the full benefit of the exemption
will accrue to the U.S.
Communications IRC § 4251
Local telephone service, toll (long-Exemptions: IRC § 4253 exempts coin-operated
distance) telephone service, andtelephones, news services, services furnished to
teletype- writer exchange service10an international organization or to the American
(Including prepaid phone cards). National Red Cross, telephone service which
originates within a combat zone from a member
of the Armed Forced of the United States,
nonprofit hospitals, state and local governments,
and the District of Columbia, nonprofit
educational organizations, services used by a
common carrier, telephone or telegraph
company or television or radio broadcasting
station or network in the conduct of its business
as such. IRC § 4293 permits the Secretary of
Treasury to exempt taxes imposed on services
furnished to the United States if the taxes will
cause substantial burden or expense which can
be avoided by granting exemption and the full
benefit of the exemption will accrue to the U.S.



Transportation by Air IRC § 4261
Imposed on percentage of value ofExemptions: Taxable transportation tax and
taxable transportation, plus a fixeddomestic segment tax only apply when
amount for each domestic segment.transportation begins and ends in the U.S.
Imposed on use of international travelDomestic segment tax not imposed on segments
facilities in the U.S.11to and from rural airports. No tax on
transportation by helicopter when transporting
individuals, equipment, or supplies in the
exploration for, or the development or removal
of, hard minerals, oil or gas, or the planting,
cultivation, cutting, or transportation of, or
caring for, trees providing the helicopter does
not take off from or land at a facility eligible for
assistance under the Airport and Airway
Development Act of 1970. No tax on skydiving
transportation. IRC §§ 4261(e), (f), (g), 4262,
4263. No tax on transportation by aircraft
having a maximum certificated takeoff weight
of 6,000 pounds or less, except when such
aircraft is operated on an established line. IRC
§ 4281.
Transportation of Property by Air IRC § 4271
Imposed on the amount paid for theNo tax on transportation when providing
transportation of property by air, whichemergency medical services by helicopter, or
transportation begins and ends in theby a fixed-wing aircraft equipped for and
U.S. exclusively dedicated on that flight to acute
emergency medical services. IRC § 4261(g).
No tax on transportation for skydiving. IRC §
4261(h). No tax on transportation by aircraft
having a maximum certificated takeoff weight
of 6,000 pounds or less, except when such
aircraft is operated on an established line. IRC
§ 4281.
No tax on transportation by air for other
members of an affiliated group (providing the
owner does not hire out the aircraft to persons
who are not members of the affiliated group.
IRC § 4282.
Foreign Insurers IRC § 4371
Imposed on each policy of insurance,Exemptions: IRC § 4373 exempts any amount
indemnity bond, annuity contract orwhich is effectively connected with a trade or
policy or reinsurance issued by anybusiness in the United States unless the amount
foreign insurer or reinsurer. Rateis exempt from U.S. taxes pursuant to treaty.
depends on the type of policy .IRC § 4374 exempts the United States or any
agency or instrumentality from liability for the
tax.



Wagering IRC § 4401
Excise tax on percentage of amount ofExemptions: State-licensed parimutuel wagers;
wager. Rate is .25% on legal wagers;coin-operated devices; state lotteries, IRC §

2% on illegal wagers.4402.


Occupational Tax on Wagering IRC § 4411
Imposed on any person who is liable forExemptions: IRC § 4907 exempts federal
the tax under IRC § 4401 or who isagencies and instrumentalities.
engaged in receiving wagers for or on
behalf of any person liable for the tax.
Ship Passengers Tax IRC § 4463
Tax of $3 per passenger on commercialExemptions: IRC § 4472(a)(1)(A) exempts
passenger vessels on trips which extendvoyages on any vessel owned or operated by the
over 1 or more nights or trips whichUnited States, a state, or any agency or
transport passengers engaged insubdivision thereof.
gambling aboard a vessel beyond the
territorial waters of the U.S.
Highway Use Tax IRC § 4481
Imposed on the use of any highwayExemptions: IRC § 4483(b) authorizes the
motor vehicle which (together with anySecretary of Treasury to exempt vehicles used
trailers customarily used with that typeby the United States if the imposition of the tax
of vehicle) has a taxable gross weight ofwill cause substantial burden or expense which
at least 55,000 pounds; higher tax oncan be avoided by granting tax exemption and
vehicles over 75,000 pounds.the full benefit of such exemption will accrue to
the U.S. IRC § 4483(a) exempts state and local
governments. IRC § 4483(c) exempts certain
transit type buses. IRC § 4483(d) exempts
trucks used for less than 5,000 miles on public
highways and exempts agricultural vehicles
used less than 7,500 miles on public highways.
IRC § 4483(e) provides for lower taxes on
logging trucks and trucks based-plated in a
contiguous foreign country.
Ozone-Depleting Chemicals IRC § 4681
Imposed on any ozone-depletingExemptions: Use in further manufacture, use in
chemical sold or used by theinhalers, products to be exported, and for
manufacturer, producer, or importer, andproducts recovered or used in certain recycling
any imported taxable product sold oractivities. IRC § 4682.
used by the importer.
Unregistered Obligations IRC § 4701
Imposed on any person who issues aRegulation 26 CFR §46.4701-1(b) states that
registration-required obligation which is"person" includes all governmental entities.


not in registered form.

Wagering Occupational Tax IRC § 4901
Imposed on persons engaged in the tradeIRC § 4907 states that any tax imposed by this
or business subject to the wagering taxsubtitle, except the tax imposed by IRC § 4411,
under IRC § 4411.shall apply to any agency or instrumentality of
the U.S. unless the agency or instrumentality is
granted by statute a specific exemption from
such tax.
Gallonage Taxes IRC § 5001
Imposed on all distilled spirits producedIRC § 7510 is cited as exempting use by the
in or imported into the United States atUnited States. IRC § 5066 exempts use by
a rate of $13.50 per proof gallon.12foreign embassies. IRC § 5214(a)(1) permits
exemption for denatured spirits for export, for
use in manufacture of chemical substances, for
use in arts and industries and fuel, light, and
power; (a)(2) exempts nonbeverage use by the
United States or any governmental agency, any
state, political subdivision, the District of
Columbia;(a)(3) exempts nonbeverage use of
any educational organization or for use of any
scientific university or college of learning, for
any laboratory use in scientific research, for use
at hospitals, blood banks, sanitariums,
pathological laboratories, clinics operated for
charity. Many other exemptions, including
transfers for export, to foreign trade zones, for
use of vessels and aircraft, see IRC § 5211-

5214.



Wines IRC § 5041
Imposed on all wines having not inExemptions: Cider, family use, experimental or
excess of 24 percent alcohol by volume,research use. IRC § 5042. IRC § 5362(c)
in bond in, produced in, or importedexempts use by the United States or any agency
into, the United States. Different ratesthereof; exempts use for analysis, testing,
depending on type and alcohol content.research, or experimentation by the
governments of the states and the District of
Columbia, or any political subdivision or
agency; use in the production of vinegar, use in
experimental or research purposes by scientific
universities or colleges of learning or
institutions of scientific research; for export, for
transfer to foreign trade zones, for use of certain
vessels and aircraft. IRC § 5362(e) permits
exemption of for use by foreign embassies.
Several other exemptions in same section.
Beer IRC § 5051
Beer brewed or produced, and removedExemptions: Export, unfit for beverage use,
for consumption or sale, within thelaboratory analysis, research, development, or
United States, or imported into thetesting, personal or family use. IRC § 5053. 19
United States. Rate per barrel, withU.S.C. § 1309 permits exemption of supplies of
lower rate on certain small domesticvessels or aircraft operated by the United States;
producers.13vessels of the United States employed in
fisheries or whaling or engaged in foreign trade
or certain other trade; aircraft registered in the
United States and engaged in foreign trade or
certain other trade; supplies of vessels of war of
any foreign nation or foreign vessels in
fisheries, whaling, foreign trade; supplies of
foreign aircraft engaged in foreign trade or
certain other trade. Although not cited as such,
IRC § 7510 may provide exemption for use by
the United States. Unable to find specific IRC
sections analogous to those providing
exemptions for distilled spirits and wine.
Tobacco IRC § 5701
Imposed on various tobacco productsExemptions: Employee use, experimental
manufactured in or imported into thepurposes IRC § 5704(a); transfers under bond
U.S. Different rates for cigars,for consumption in a foreign country, Puerto
cigarettes, cigarette papers, tubes,Rico, Virginia Islands, a possession of the U.S.,
smokeless tobacco, pipe tobaccoor beyond the jurisdiction of the internal
revenue laws of the U.S. IRC § 5704(b). IRC
§ 7510 may provide an exemption for use by the
United States.



Machine Guns, Destructive Devices,
and Certain Other Firearms IRC §§ 5801, 5811
Occupational tax on every importer,Exemptions: Persons can be exempted from the
manufacturer, and dealer in firearmsoccupational tax if they establish that their
IRC § 5801; transfer tax on transfers ofbusiness is conducted exclusively with, or on
firearms IRC § 5811; tax on making abehalf of, the United States or any department,
firearm IRC § 5821.independent establishment, or agency, IRC §
5851; transfers to the United States or any
department, independent establishment, or
agency are exempt from the transfer tax, IRC §

5852; transfers to a state, possession of the U.S.,


a political subdivision, any official police
organization of such government entity engaged
in criminal investigations are exempt from the
transfer tax, IRC § 5853(a); firearms may be
exported without payment of the transfer tax,
IRC § 5854; firearms may be made without
paying the making tax if they are made by or on
behalf of a state, possession of the U.S. any
political subdivision thereof, or any official
police organization of such a government entity
engaged in criminal investigations, IRC §
5853(b). IRC § 5851 permits the Secretary of
Treasury to relieve any person manufacturing
firearms for, or on behalf of, the U.S. from
complying with any provision of chapter 53 in
the conduct of such business.



Endnotes


1.For additional information, see CRS Report 96-733, History and Economics of U.S.


Excise Taxation of Luxury Goods.

2.For additional information, see CRS Report 97-824, Transportation Fuel Taxes:


What the Taxpayer Relief Act Has Wrought; CRS Report 97-194, The Tax Treatment
of Alternative Transportation Fuels; and CRS Report 97-472, Leaking Underground
Storage Tank Trust Fund (LUST).

3.For additional information, see reports cited in Note 2 and CRS Report 97-853,


Federal Excise Taxes on Gasoline and the Highway Trust Fund: A Short History.

4.For additional information, see reports cited in Note 2.


5.For additional information, see reports cited in Note 2 and CRS Report 97-416,


Federal Tax Incentives for Alcohol Fuels.
6.For additional information, see CRS Report 97-657, Aviation Taxes and Airport
and Airway Trust Fund.

7.For additional information, see reports cited in Note 2.


8.For additional information, see CRS Report 97-897, Federal Excise Tax on Tires:


Where the Rubber Meets the Road.
9.For additional information, see CRS Report 97-506, Wildlife Restoration Projects
Fund.
10.For additional information, see CRS Report 97-250, Federal Excise Taxes
Imposed on Telephone Service: Are Revenues Dedicated for Defense Spending?
11.For additional information, see CRS Report 97-854, The Taxpayer Relief Act of
1997: An Overview and CRS Report 97-657, Aviation Taxes and the Airport and
Airway Trust Fund.

12.For additional information, see CRS Report 97-331, Excise Taxes on Alcohol,


Tobacco, and Gasoline: History and Inflation Adjusted Rates.
13.For additional information, see CRS Report 97-582, Beer Excise Taxes: Proposed
Reduction in Rates.