Roland Perry wrote:
at 14:16:04 on Mon, 23 Jan 2012, Adam H. Kerman remarked:

As sales taxes are a type of excise tax

Excise taxes are usually "per quantity", such as "per gallon of
gasoline", "per packet of cigarettes"; whereas a sales tax is a
percentage of the sale price.

Both.

There is a new 10% excise tax on indoor tanning service.

There are federal gallonage taxes on gasoline for highway, $.184, and
aviation, $.194, amounts that haven't been changed in a couple of decades.