Which of the following is not considered a consumption tax?

Consumption taxes are levied on the purchase of goods and services, and they are generally applied at the point of sale. Among the options listed, the estate tax is distinct from the others because it is imposed on the transfer of property upon an individual’s death rather than on the purchase or consumption of goods and services.

Sales tax, excise tax, and value-added tax (VAT) are all forms of consumption taxes. Sales tax is applied directly to sales of goods and services, excise tax is often levied on specific goods such as alcohol or gasoline, and VAT is charged on the value added at each stage of production or service provision. Since the estate tax does not fit into the framework of taxes directly associated with consumer behavior and transactions, it is accurately classified as not being a consumption tax.