Who is responsible for paying franchise and excise taxes?

Franchise taxes are typically paid by businesses operating or incorporated in a particular state. The responsibility for paying the tax usually falls on the corporation, limited liability company (LLC), or other business entity. For excise taxes, the responsibility varies depending on the type of excise tax. For example, the excise tax on gasoline is paid by the producer or importer, while the excise tax on tobacco products is paid by the manufacturer or importer. In some cases, the excise tax may be passed on to the consumer as part of the retail price.