Excise tax and Sales tax

Excise tax noun - A tax that is measured by the amount of business done (not on property or income from real estate).

Sales tax and excise tax are semantically related. In some cases you can replace phrase "Sales tax" with "Excise tax", this phrases are similar.

Sales tax noun - A tax based on the cost of the item purchased and collected directly from the buyer.

Excise tax and sales tax are semantically related. Sometimes you can use "Excise tax" instead a noun phrase "Sales tax".