specific tax
A tax charged per item or per unit, not by value.
A tax levied per physical unit, invariant to price.
What that means in practice
Fuel tax works this way: a set number of cents per gallon, regardless of the price of the fuel. When prices rise the tax does not, so its real value quietly falls year after year unless a legislature changes it.
Specific taxes yield a fixed amount per unit and therefore decline in real terms with inflation unless indexed, which is why fuel and tobacco rates are revisited far more frequently than ad valorem levies. ⚠️ They are also regressive relative to value: the same charge falls on a cheap and an expensive unit alike.
Questions people ask
Is this a rule, or just a way of describing something?
It is a concept, not a charge. Knowing specific tax makes the numbered rules readable. No figure is attached to it.
Is this one of those terms that needs three other terms to explain it?
Less than most. specific tax stands on its own. Start here rather than coming back to it later.
Is this the standard name for it?
It is. specific tax is the name this rule generally goes by. Searching it will find what you expect. That is not true of every tax term — some carry three names, depending on who is writing.
Is this a statutory term or an analytical one?
This is an analytical or procedural concept rather than a rate-bearing statutory provision. It applies across levels of government and tax types, and is used to interpret provisions that do carry rates rather than imposing liability itself.
Does this term resolve independently?
This term resolves largely independently of other defined terms, with limited cross-references. It is therefore usable as an entry point; more heavily cross-referenced provisions generally require it rather than the reverse.
Is this designation the settled one?
This designation is the settled term of art with limited alternative usage, so it maps reliably to statutory and agency references. Terms with multiple colloquial designations require more care when searching source material.