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1 : a tax levied on the manufacture, sale, or consumption of a commodity compare income tax, property tax
2 : any of various taxes on privileges often assessed in the form of a license or other fee see also Article I of the Constitution in the back matter compare direct tax
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.