excise taxes are different from sales tax in two important ways. first, excise is charged only on specific goods. sales tax can apply to most things a person might buy although certain jurisdictions may exempt food or clothing. excise taxes are usually applied to luxury goods or products linked to health issues such as tanning salons or cigarettes. secondly, sales tax is charged as a percentage of the purchase price. an excise tax is usually a fixed amount added to the price. it can be hard to tell how much excise tax a person pays because it is part of the purchase price. sales tax is added to the price and is usually shown on the receipt.