[DTxAg]

A sales tax is an excise tax

Ha, I just needed to wait a minute to see the explanation.

[DTxAg]

Well, hold on. Found this on wikipedia, so I'm not sure if it's right:

For purposes of the U.S. Constitution, an excise tax can be defined as any indirect tax, or event tax. An excise means any tax other than: (1) a property tax or Ad-valorem tax by reason of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the U.S.); (3) an income tax paid directly to the government on income; or a (4) sales tax which is paid on all sales except specifically exempted items.

Is there any SCOTUS case or something saying that a sales tax is an excise tax?