Excise tax is a type of indirect tax that is imposed on the production, sale, or use of a particular item. This type of tax is usually included in the price of the item and is usually charged by the government at the moment of purchase. Excise taxes are typically used to help fund public programs and may be levied on items such as fuel, alcohol, tobacco, gambling, tires, pesticides, firearms and ammunition. In some cases, businesses may also be required to pay excise taxes on certain services they provide.