Русско-англо-русский юридический словарь

An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale. Excises are often associated with customs duties (which are levied on pre-existing goods when they cross a designated border in a specific direction); customs are levied on goods which come into existence – as taxable items – at the border, while excise is levied on goods which came into existence inland. (Wikipedia)

Customers Ron and Carol Frate said they was charged sales tax on bottled water at the store, but bottled water isn't a taxable item in New Jersey. (nj.com)