Final answer:
An excise tax is a tax on certain goods or services, like gasoline and liquor. However, there is currently no federal excise tax on admission to theaters.
Step-by-step explanation:
An excise tax is a tax on the manufacture or sale of certain items such as gasoline and liquor. The U.S. Constitution has permitted excise taxes since its ratification. Excise taxes can be imposed on specific goods or services, such as demerit goods like cigarettes and alcoholic beverages. For example, excise taxes on gasoline are typically earmarked for use in building and maintaining highways.
However, as of the current information provided, there is no longer a federal excise tax imposed on admission to theaters. This means that going to the movies is not subject to a specific excise tax.