Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Excise tax in the United States
In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes, but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, essentially the only taxes called excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on certain events may technically be considered excise taxes in the broad sense, but may or may not be collected under the name "excise tax" where the term is used in a different, more narrow sense.