If demand for a good is perfectly inelastic,then consumers will bear the entire burden of an excise tax imposed on that good.

Perfectly Inelastic

Describes a situation where the quantity demanded or supplied is completely unresponsive to price changes.

Excise Tax

A tax levied on specific goods or services, such as tobacco, alcohol, and gasoline, often intended to discourage their use or generate revenue.

Consumers

People or collectives who buy products and services for their own consumption.