---
kind: "section"
citation: "29 C.F.R. § 794.121"
title: "29"
number: "794.121"
heading: "Exclusion of excise taxes."
url: "https://uscodex.org/cfr/29/794.121"
---

# §794.121. Exclusion of excise taxes.


The computation of the annual gross volume of sales of the enterprise for purposes of [section 7(b)(3)](/cfr/29/7.md?p=b-3) is made “exclusive of excise taxes.” It will be noted that the excise taxes excludable under [section 7(b)(3)](/cfr/29/7.md?p=b-3) are not, like those referred to in [section 3(s)(1)](/cfr/29/3.md?p=s-1) and [section 13(a)(2)](/cfr/29/13.md?p=a-2), limited to those “at the retail level which are separately stated.” Under [section 7(b)(3)](/cfr/29/7.md?p=b-3), therefore, all excise taxes which are included in the sales price may be excluded in computing the annual gross volume of the enterprise.


## Notes

### Authority

Authority: Secs. 1-19, 52 Stat. 1060, as amended; 29 U.S.C. 201-219.

### Source

Source: 35 FR 16510, Oct. 22, 1970, unless otherwise noted.