This section contains data by fiscal year for excise taxes levied on the manufacture, sale, or consumption of commodities as well as certain activities. Affordable Care Act (ACA) taxes and fees are included beginning with fiscal year 2010, depending upon the provision. The data include amounts reported to or collected by the Internal Revenue Service, the Alcohol and Tobacco Tax and Trade Bureau, and the Customs Service. Additionally, this section includes data for excise taxes on certain activities conducted by private foundations, charities, and split-interest trusts.
Tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
All papers are available as PDF files. A free Adobe® reader is available for download, if needed.
Statistical tables
| Data presented | Classified by | Fiscal years |
|---|---|---|
| Historical Table 20: Federal Excise Taxes or Fees Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax | Type of excise tax or fee, fiscal year | 1999–2023 XLSX |
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 1. Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720 | Type of excise tax | 2023 XLSX2022 XLSX 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS |
Environmental excise taxes
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 1: Environmental Excise Taxes after Credits and Refunds | Type of substance | 1995 XLS 1994 XLS 1993 XLS |
| Table 1: Environmental Excise Taxes before Adjustments and Credits | Type of substance | 1992 XLS |
Federal excise taxes, including the slow death of expired taxes PDF
Article by Brian Francis, SOI
Over the last 20 years, several excise taxes were both instituted and allowed to expire or were repealed. During the course of their enactment, windfall profit, environmental, and luxury taxes generated over $90 billion in revenue.
Telephone excise tax, 1993 PDF
Article by Brian Francis, SOI
The communications industry is subject to three separate assessments by two Federal agencies. The IRS collects the telephone excise tax, approximately $5 billion per year, and the corporate income tax, about $9 billion per year, and contributions to the FCC, $3.6 billion for the most recent year. Revenue from these three measures will likely continue to grow under existing law.
Gasoline excise tax, 1933 - 2000 PDF
Article by Brian Francis, SOI
The gasoline excise tax has provided a reliable source of revenue to federal and state coffers throughout most of the 20th century. Federal receipts have reached the level of $20 million per year since 1997. Most of these funds are distributed through the Highway Account and the Mass Transit Account of the Highway Trust Fund. State gasoline excise taxes generated $29 billion in 1999.
Excise taxes and the airport and airway trust fund, 1970 - 2000 PDF
Article by Eric Henry, SOI
Aviation excise taxes increased from aviation-related excise taxes from $564 million in FY 1971 to $9,090 million in FY 2002, with a peak of $10,395 million in FY 1999. Without this Aviation Trust Fund, U.S. airports would not be as equipped and safe as they are today.