Some excise taxes ( considered to be benefit taxes ) are levied on bases that are related to the use of publicly provided goods and services or the public provision of other benefits , such as the gasoline tax ; certain other excise taxes are levied on bases related to a cause of some damage and are dedicated to pay down costs , such as the tax on domestically mined coal , which is dedicated to the black lung disability trust fund .
Excise taxes are very different from benefit taxes .