Only one of those is valid: a sales tax affects electric and ICE vehicles equally. The gas tax _is_ the excise tax (unless you have another example?).

But yes, the gas tax is exactly what the prior commenter is looking for. It's just far, far too low. US Federal gas tax, last raised in 1993, is 18.4¢/gal. Compare this with Europe, where the average is ~$2.47/gal [1].

[1] https://taxfoundation.org/gas-taxes-in-europe-2022/#:~:text=....

These don't even cover the cost of roads, much less all the negative externalities.

if you add up the subsidies (even if you don't include building and maintaining the damn roads) it's still much more subsidized than it is taxed