Who is supposed to pay excise duty?
A Manufacturer or a producer of goods in the first instance pays the duty. Component of the duty is added to the cost of the product which is utimately borne by the end user.
Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.
http://www.irs.gov/businesses/small/arti...
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