Go to new version with more examples published October 2013 here.
Examples of excise taxes based on percentage of price are hard to find. Only five come to mind quickly:
1. The Confederate Civil War taxes, listed below. The Union taxed liquor by potency – cents per proof gallon. I don’t say that the Union’s choice of tax base explains the victory, but I do suggest that the Confederacy’s choice of tax base illustrates how primitive that “nation” was;
2. Rental car and hotel room taxes – imposed on services, not goods (some folks might not consider that an excise, but it’s a higher than normal rate);
3. The 2.3 percent tax on medical devices in the Affordable Care Act — a tax that is barely hanging on in the face of repeal efforts. That tax acted to take back benefits the ACA gave that folks thought were too generous — like applying the brake because you know you are pushing too hard on the accelerator but don’t know how to calibrate that pushing.
4. Taxes on prostitution, like the 19-percent excise tax in Holland: http://www.huffingtonpost.com/2011/01/12/dutch-prostitutes-taxes_n_807843.html
5. Today’s marijuana taxes in Washington, Colorado, and California localities.
Maybe that’s because percentage-based excise taxes on goods are not a great idea. I’m studying that issue.
Here’s a list of items the Confederates tried to tax at 25 percent:
Alabaster and spar ornaments; anchovies, sardines and all other fish preserved in oil.
Brandy and other spirits distilled from grain or other materials, not otherwise provided for; billiard and bagatelle tables, and all other tables or boards on which games are played.
Composition tops for tables, or other articles of furniture; confectionary, comfits, sweetmeats, or fruits preserved in sugar, molasses, brandy or other liquors; cordials, absynthe, arrack, curacoa, kirschenwesser, liquers, maraschino, ratafia, and other spirituous beverages of a similar character.
Manufacturers of cedar-wood, granadilla, ebony, mahogany, rosewood and satin-wood.
Scagliola tops, for tables or other articles of furniture; segars, snuff, paper segars, and all other manufactures of tobacco.
Wines–Burgundy, champagne, clarets, madeira, port, sherry, and all other wines or imitations of wines.
http://docsouth.unc.edu/imls/19conf/19conf.html (search for brandy).
 Tun Yuan Hu, The Liquor Tax in the United States, 1791-1947: A History of the Internal Revenue Taxes Imposed on Distilled Spirits by the Federal Government (New York: Columbia University, Graduate School of Business 1950), page 37.