An excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale. Although sometimes referred to as a tax, excise is specifically a duty; tax is technically a levy on an individual (or more accurately, the assessment of what that amount might be), while duty is a levy on a particular good. An excise is considered an income tax , meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the good. Excises are typically imposed in addition to an indirect tax such as a Sale or value added tax (VAT).