Under 11 USC 507 (a) (8) (E) (E) an excise tax on—
(i) a transaction occurring before the date of the filing of the petition for which a return, if required, is last due, under applicable law or under any extension, after three years before the date of the filing of the petition; or
(ii) if a return is not required, a transaction occurring during the three years immediately preceding the date of the filing of the petition;
Dependinf on the state it could be dischargeable or Not. In California for example it would be considered an tax imposed on the retailer for the privilege of doing business in California and therefore is an excise tax and NOT trust fund. The old motto to be or not to be applies here. Some attorneys from the same locality may even differ about the dischargeability. We would have to research reach a sound conclusion. George v. SBE