Excise tax on tying commercially

[Allan]

Randy
To my knowledge, it is a "producer" tax and not a retail tax. Otherwise, items would be taxed twice: the tier would pay the tax, and the guy who ultimately buys the product would pay it again.

And this surprises you? Of course the manufacturer, in this case the tyer, is taxed on the wholesale income he/she derives from the sale of his/her product to the retailer. The retailer then pays income tax on the income the store derives. Hey, and don't forget the state sales tax, the county tax and in some locales the city tax. They are paid directly by the consumer at the point of sale.