Which of the Following Is Not Characteristic of an Excise

Which of the following is not characteristic of an excise tax?

A) An excise tax is levied on the retail sale of specific goods.
B) Excise tax rates typically are higher than general sales tax rates.
C) Purchasers of luxury items are responsible for paying any excise tax directly to the government.
D) All of the above are characteristics of an excise tax.