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File Prior Year Taxes Online

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File Prior Year Taxes Online

File prior year taxes online Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. File prior year taxes online Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. File prior year taxes online A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. File prior year taxes online The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. File prior year taxes online A corporation. File prior year taxes online A fiscal year taxpayer. File prior year taxes online A dealer in securities or commodities required to register as such under the laws of the United States or a state. File prior year taxes online A real estate investment trust (as defined in section 856). File prior year taxes online An entity registered at all times during the tax year under the Investment Company Act of 1940. File prior year taxes online A common trust fund (as defined in section 584(a)). File prior year taxes online A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. File prior year taxes online Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). File prior year taxes online A REMIC. File prior year taxes online Note. File prior year taxes online A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. File prior year taxes online The request should be made of the nominee in the same manner as specified below for requesting information from the representative. File prior year taxes online How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. File prior year taxes online You can request information from the representative or issuer by telephone or mail. File prior year taxes online If only an address is listed in the directory, you must request the information in writing. File prior year taxes online Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. File prior year taxes online The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. File prior year taxes online The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. File prior year taxes online If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. File prior year taxes online Prev  Up  Next   Home   More Online Publications
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File prior year taxes online 6. File prior year taxes online   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. File prior year taxes online Vehicles not considered highway vehicles. File prior year taxes online Idling reduction device. File prior year taxes online Separate purchase. File prior year taxes online Leases. File prior year taxes online Exported vehicle. File prior year taxes online Tax on resale of tax-paid trailers and semitrailers. File prior year taxes online Use treated as sale. File prior year taxes online Sale. File prior year taxes online Long-term lease. File prior year taxes online Short-term lease. File prior year taxes online Related person. File prior year taxes online Exclusions from tax base. File prior year taxes online Sales not at arm's length. File prior year taxes online Installment sales. File prior year taxes online Repairs and modifications. File prior year taxes online Further manufacture. File prior year taxes online Rail trailers and rail vans. File prior year taxes online Parts and accessories. File prior year taxes online Trash containers. File prior year taxes online House trailers. File prior year taxes online Camper coaches or bodies for self-propelled mobile homes. File prior year taxes online Farm feed, seed, and fertilizer equipment. File prior year taxes online Ambulances and hearses. File prior year taxes online Truck-tractors. File prior year taxes online Concrete mixers. File prior year taxes online Registration requirement. File prior year taxes online Further manufacture. File prior year taxes online A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. File prior year taxes online Truck chassis and bodies. File prior year taxes online Truck trailer and semitrailer chassis and bodies. File prior year taxes online Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File prior year taxes online A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. File prior year taxes online A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. File prior year taxes online A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. File prior year taxes online A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. File prior year taxes online The seller is liable for the tax. File prior year taxes online Chassis or body. File prior year taxes online   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File prior year taxes online Highway vehicle. File prior year taxes online   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. File prior year taxes online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File prior year taxes online A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. File prior year taxes online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File prior year taxes online A special kind of cargo, goods, supplies, or materials. File prior year taxes online Some off-highway task unrelated to highway transportation, except as discussed next. File prior year taxes online Vehicles not considered highway vehicles. File prior year taxes online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. File prior year taxes online Specially designed mobile machinery for nontransportation functions. File prior year taxes online A self-propelled vehicle is not a highway vehicle if all the following apply. File prior year taxes online The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. File prior year taxes online The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. File prior year taxes online The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. File prior year taxes online Vehicles specially designed for off-highway transportation. File prior year taxes online A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. File prior year taxes online To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. File prior year taxes online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File prior year taxes online Nontransportation trailers and semitrailers. File prior year taxes online A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. File prior year taxes online For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File prior year taxes online Gross vehicle weight. File prior year taxes online   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. File prior year taxes online It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. File prior year taxes online Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. File prior year taxes online   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. File prior year taxes online Platform truck bodies 21 feet or less in length. File prior year taxes online Dry freight and refrigerated truck van bodies 24 feet or less in length. File prior year taxes online Dump truck bodies with load capacities of 8 cubic yards or less. File prior year taxes online Refuse packer truck bodies with load capacities of 20 cubic yards or less. File prior year taxes online For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. File prior year taxes online R. File prior year taxes online B. File prior year taxes online 2005-14 at www. File prior year taxes online irs. File prior year taxes online gov/pub/irs-irbs/irb05-14. File prior year taxes online pdf. File prior year taxes online   The gross vehicle weight means the maximum total weight of a loaded vehicle. File prior year taxes online Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. File prior year taxes online The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. File prior year taxes online The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. File prior year taxes online See Regulations section 145. File prior year taxes online 4051-1(e)(3) for more information. File prior year taxes online Parts or accessories. File prior year taxes online   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. File prior year taxes online For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. File prior year taxes online The tax applies in this case whether or not the retailer bills the parts or accessories separately. File prior year taxes online   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. File prior year taxes online The tax applies unless there is evidence to the contrary. File prior year taxes online For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. File prior year taxes online The tax does not apply to parts and accessories that are spares or replacements. File prior year taxes online   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. File prior year taxes online Idling reduction device. File prior year taxes online   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. File prior year taxes online The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. File prior year taxes online The EPA discusses idling reduction technologies on its website at www. File prior year taxes online epa. File prior year taxes online gov/smartway/technology/idling. File prior year taxes online htm. File prior year taxes online Separate purchase. File prior year taxes online   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. File prior year taxes online The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. File prior year taxes online The installation occurs within 6 months after the vehicle is first placed in service. File prior year taxes online   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. File prior year taxes online   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. File prior year taxes online This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. File prior year taxes online   The tax does not apply if the installed part or accessory is a replacement part or accessory. File prior year taxes online The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. File prior year taxes online However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. File prior year taxes online Example. File prior year taxes online You bought a taxable vehicle and placed it in service on April 8. File prior year taxes online On May 3, you bought and installed parts and accessories at a cost of $850. File prior year taxes online On July 15, you bought and installed parts and accessories for $300. File prior year taxes online Tax of $138 (12% of $1,150) applies on July 15. File prior year taxes online Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. File prior year taxes online First retail sale defined. File prior year taxes online   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. File prior year taxes online There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). File prior year taxes online The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). File prior year taxes online The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. File prior year taxes online There is no registration requirement. File prior year taxes online Leases. File prior year taxes online   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. File prior year taxes online The tax is imposed on the lessor at the time of the lease. File prior year taxes online   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. File prior year taxes online The tax is imposed on the lessor at the time of the lease. File prior year taxes online Exported vehicle. File prior year taxes online   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. File prior year taxes online Tax on resale of tax-paid trailers and semitrailers. File prior year taxes online   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. File prior year taxes online The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. File prior year taxes online The credit cannot exceed the tax on the resale. File prior year taxes online See Regulations section 145. File prior year taxes online 4052-1(a)(4) for information on the conditions to allowance for the credit. File prior year taxes online Use treated as sale. File prior year taxes online   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. File prior year taxes online Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. File prior year taxes online The tax attaches when the use begins. File prior year taxes online   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. File prior year taxes online   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. File prior year taxes online   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. File prior year taxes online Presumptive retail sales price. File prior year taxes online   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. File prior year taxes online If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. File prior year taxes online Table 6-1 outlines the appropriate tax base calculation for various transactions. File prior year taxes online   The presumed markup percentage to be used for trucks and truck-tractors is 4%. File prior year taxes online But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. File prior year taxes online Sale. File prior year taxes online   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. File prior year taxes online Long-term lease. File prior year taxes online   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. File prior year taxes online Short-term lease. File prior year taxes online   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. File prior year taxes online   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. File prior year taxes online   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. File prior year taxes online Related person. File prior year taxes online   A related person is any member of the same controlled group as the manufacturer, producer, or importer. File prior year taxes online Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File prior year taxes online Table 6-1. File prior year taxes online Tax Base IF the transaction is a. File prior year taxes online . File prior year taxes online . File prior year taxes online THEN figuring the base by using the. File prior year taxes online . File prior year taxes online . File prior year taxes online Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. File prior year taxes online   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. File prior year taxes online   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. File prior year taxes online However, you do add a markup if all the following apply. File prior year taxes online You do not perform any significant activities relating to the processing of the sale of a taxable article. File prior year taxes online The main reason for processing the sale through you is to avoid or evade the presumed markup. File prior year taxes online You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File prior year taxes online In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. File prior year taxes online Determination of tax base. File prior year taxes online   These rules apply to both normal retail sales price and presumptive retail sales price computations. File prior year taxes online To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. File prior year taxes online However, see Presumptive retail sales price, earlier. File prior year taxes online Exclusions from tax base. File prior year taxes online   Exclude from the tax base the retail excise tax imposed on the sale. File prior year taxes online Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. File prior year taxes online Also exclude the value of any used component of the article furnished by the first user of the article. File prior year taxes online   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. File prior year taxes online These expenses are those incurred in delivery from the retail dealer to the customer. File prior year taxes online In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. File prior year taxes online   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. File prior year taxes online For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. File prior year taxes online Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. File prior year taxes online Sales not at arm's length. File prior year taxes online   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. File prior year taxes online   A sale is not at arm's length if either of the following apply. File prior year taxes online One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. File prior year taxes online The sale is made under special arrangements between a seller and a purchaser. File prior year taxes online Installment sales. File prior year taxes online   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. File prior year taxes online The tax is figured on the entire sales price. File prior year taxes online No part of the tax is deferred because the sales price is paid in installments. File prior year taxes online Repairs and modifications. File prior year taxes online   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. File prior year taxes online This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. File prior year taxes online However, this exception generally does not apply to an article that was not subject to the tax when it was new. File prior year taxes online Further manufacture. File prior year taxes online   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. File prior year taxes online Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. File prior year taxes online Combining an article with an item in this list does not give rise to taxability. File prior year taxes online However, see Parts or accessories discussed earlier. File prior year taxes online Articles exempt from tax. File prior year taxes online   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. File prior year taxes online Rail trailers and rail vans. File prior year taxes online   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). File prior year taxes online Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. File prior year taxes online Parts and accessories. File prior year taxes online   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. File prior year taxes online Trash containers. File prior year taxes online   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. File prior year taxes online It is designed to be used as a trash container. File prior year taxes online It is not designed to carry freight other than trash. File prior year taxes online It is not designed to be permanently mounted on or affixed to a truck chassis or body. File prior year taxes online House trailers. File prior year taxes online   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. File prior year taxes online Camper coaches or bodies for self-propelled mobile homes. File prior year taxes online   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. File prior year taxes online Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. File prior year taxes online Farm feed, seed, and fertilizer equipment. File prior year taxes online   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. File prior year taxes online This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. File prior year taxes online Ambulances and hearses. File prior year taxes online   This is any ambulance, hearse, or combination ambulance-hearse. File prior year taxes online Truck-tractors. File prior year taxes online   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. File prior year taxes online Concrete mixers. File prior year taxes online   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. File prior year taxes online This exemption does not apply to the chassis on which the article is mounted. File prior year taxes online Sales exempt from tax. File prior year taxes online   The following sales are ordinarily exempt from tax. File prior year taxes online Sales to a state or local government for its exclusive use. File prior year taxes online Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. File prior year taxes online Sales to a nonprofit educational organization for its exclusive use. File prior year taxes online Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File prior year taxes online Sales for use by the purchaser for further manufacture of other taxable articles (see below). File prior year taxes online Sales for export or for resale by the purchaser to a second purchaser for export. File prior year taxes online Sales to the United Nations for official use. File prior year taxes online Registration requirement. File prior year taxes online   In general, the seller and buyer must be registered for a sale to be tax free. File prior year taxes online See the Form 637 instructions for more information. File prior year taxes online Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. File prior year taxes online Further manufacture. File prior year taxes online   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. File prior year taxes online Credits or refunds. File prior year taxes online   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. File prior year taxes online The person using the article as a component part is eligible for the credit or refund. File prior year taxes online   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File prior year taxes online A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. File prior year taxes online   See also Conditions to allowance in chapter 5. File prior year taxes online Tire credit. File prior year taxes online   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. File prior year taxes online The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). File prior year taxes online This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. File prior year taxes online Prev  Up  Next   Home   More Online Publications