Why are excise taxes usually levied on the seller of the good or service, rather than the buyer?

Why are excise taxes usually levied on the seller of the good or service, rather than the buyer?

a.All of these are correct.

b.So that the buyers will not have to pay the tax.

c.Because the administration costs of collecting the tax are lower.

d.Because sellers are more able to pay the tax because their incomes are higher.