Coal Industry Excise Taxes

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awallace

• January 08, 2015 16:14

Hello, I am modeling the economic impact of the longwall coal mining industry in two counties in Pennsylvania. It appears that the Implan model captures the Federal excise taxes, but I wondering if those taxes specifically include the Federal Black Lung tax and the OSM Reclamation tax. Thank you.

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  IMPLAN Support

  • January 09, 2015 20:53

  Hi Anne. Thank you for your post! Based on the general operating definition of excise taxes - tax collected as a fixed amount of money per unit, both of these taxes appear to be classified as excise taxes and would fit into the Federal Taxes on Production and Imports: Excise Taxes. Our sources do not indicate explicitly whether these taxes fall into that category, but we believe they would. Additionally, for direct tax impacts, we recommend that users substitute their own estimates of tax revenues, since IMPLAN's tax report allocation among types of TOPI is not industry-specific. Thanks!

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