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The categories of more active participation are: Full Member States fully in compliance (IN, IA, KS, KY, MI, NE, NC, OK, SD, WV, MN) Associate Member States generally in compliance but have a delayed effective date (NJ, ND, UT, TN, OH, AR, WY) States that Enacted Compliance Legislation not yet certified or fully compliant (NV and VT) [page intentionally blank] Profile of Excise Taxes Background Excises taxes, which are also known as selected sales taxes, are levies applied to specific consumer items, often in addition to a states general sales and use tax