. . "chapter 63 , and sections 3, 25 and 26 of chapter 64H and sections 4, 26, and 27 of chapter 64I as excises upon the sale and use at retail of tangible property or of services, and upon the storage, use or other consumption of tangible property or of services, including interest thereon or penalties, but not including any portion of the taxes that constitute special receipts within the meaning of s" . .