Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free State E File

Www Freefilefillableforms ComFederal Income Tax ExtensionFree Irs E FileFile 2010 Taxes For Free1040ez GovIrs 2010 Tax FormsH&r FreePrintable Tax Forms 2010Ammend 2010 Taxes1040 Tax Form 2011State Income Tax Help2012 TaxesIrs Tax Forms 2011 DownloadH&r Block MilitaryFree Federal And State EfileFederal 1040ez FormWww Freefile Irs GovH & R Block TaxesFree Tax Return H&r BlockFederal Free State Tax2010 1040 Tax FormOregon Tax Return Form 1040ez2012 Taxes Online FreeAmending Taxes After FilingEz Tax Form 2011H&r Block Free Online Tax Return1040nr Ez DownloadRee 1040 Ez Tax Filing OnlineHow To Submit An Amended Tax Return1040nr Ez OnlineHow To File Taxes From 2012EitcHow Do I Amend A Tax Return1040 AmendmentHow To File My 2012 Taxes For FreeIrs Gov Amended Tax ReturnHr Block EfileWhen Can I File My 2011 TaxesFile 2011 Tax Return Online For FreeHow To Fill Out 1040ez Form

Free State E File

Free state e file Publication 584SP - Introductory Material Table of Contents Qué Hay de Nuevo Introduction Qué Hay de Nuevo Acontecimientos futuros. Free state e file  El IRS ha diseñado una página en el Internet, www. Free state e file irs. Free state e file gov/pub584sp, que incluye información sobre la Publicación 584(SP). Free state e file Toda información sobre desarrollos futuros que afecten la Publicación 584(SP) (como legislación aprobada después de que la publicación haya sido publicada) será anunciada en esta página. Free state e file Introduction Este registro se ha creado para ayudarlo a determinar la cantidad de una pérdida ocasionada por un desastre, hecho fortuito o robo que esté relacionada con propiedad de uso personal. Free state e file Contiene anexos para ayudarlo a calcular el valor de la pérdida de su residencia principal, de toda propiedad contenida dentro de la misma y de sus vehículos motorizados. Free state e file Sin embargo, estos anexos sólo son para su información. Free state e file Tiene que completar el Formulario 4684, Casualties and Thefts (Hechos Fortuitos y Robos), en inglés, para declarar su pérdida. Free state e file Prev  Up  Next   Home   More Online Publications
Español

Contact Your Government

Contact information for U.S. government programs, departments, and agencies.

Contact USA.gov

If you have questions about USA.gov or about any other government program, please contact us. We'll answer your e-mails and phone calls in English or Spanish.

Contact the Government

If you didn't find the answers to your question in our frequently asked questions pages, please contact the government directly.

Frequently Asked Questions

  • Governmentwide FAQs  – Search our database of the 2000+ most frequently asked questions about government programs and services.
  • FAQs by Agency and Program  – Browse our directory of frequently asked question pages from agencies and programs throughout the federal government.

The Free State E File

Free state e file 6. Free state e file   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Free state e file Vehicles not considered highway vehicles. Free state e file Idling reduction device. Free state e file Separate purchase. Free state e file Leases. Free state e file Exported vehicle. Free state e file Tax on resale of tax-paid trailers and semitrailers. Free state e file Use treated as sale. Free state e file Sale. Free state e file Long-term lease. Free state e file Short-term lease. Free state e file Related person. Free state e file Exclusions from tax base. Free state e file Sales not at arm's length. Free state e file Installment sales. Free state e file Repairs and modifications. Free state e file Further manufacture. Free state e file Rail trailers and rail vans. Free state e file Parts and accessories. Free state e file Trash containers. Free state e file House trailers. Free state e file Camper coaches or bodies for self-propelled mobile homes. Free state e file Farm feed, seed, and fertilizer equipment. Free state e file Ambulances and hearses. Free state e file Truck-tractors. Free state e file Concrete mixers. Free state e file Registration requirement. Free state e file Further manufacture. Free state e file 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. Free state e file Truck chassis and bodies. Free state e file Truck trailer and semitrailer chassis and bodies. Free state e file Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free state e file 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. Free state e file A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Free state e file A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Free state e file A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Free state e file The seller is liable for the tax. Free state e file Chassis or body. Free state e file   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. Free state e file Highway vehicle. Free state e file   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. Free state e file Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Free state e file 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. Free state e file A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free state e file A special kind of cargo, goods, supplies, or materials. Free state e file Some off-highway task unrelated to highway transportation, except as discussed next. Free state e file Vehicles not considered highway vehicles. Free state e file   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Free state e file Specially designed mobile machinery for nontransportation functions. Free state e file A self-propelled vehicle is not a highway vehicle if all the following apply. Free state e file 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. Free state e file 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. Free state e file 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. Free state e file Vehicles specially designed for off-highway transportation. Free state e file 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. Free state e file 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. Free state e file It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free state e file Nontransportation trailers and semitrailers. Free state e file 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. Free state e file For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Free state e file Gross vehicle weight. Free state e file   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. Free state e file 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. Free state e file 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. Free state e file   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Free state e file Platform truck bodies 21 feet or less in length. Free state e file Dry freight and refrigerated truck van bodies 24 feet or less in length. Free state e file Dump truck bodies with load capacities of 8 cubic yards or less. Free state e file Refuse packer truck bodies with load capacities of 20 cubic yards or less. Free state e file For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Free state e file R. Free state e file B. Free state e file 2005-14 at www. Free state e file irs. Free state e file gov/pub/irs-irbs/irb05-14. Free state e file pdf. Free state e file   The gross vehicle weight means the maximum total weight of a loaded vehicle. Free state e file Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Free state e file 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. Free state e file The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Free state e file See Regulations section 145. Free state e file 4051-1(e)(3) for more information. Free state e file Parts or accessories. Free state e file   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Free state e file 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. Free state e file The tax applies in this case whether or not the retailer bills the parts or accessories separately. Free state e file   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. Free state e file The tax applies unless there is evidence to the contrary. Free state e file 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. Free state e file The tax does not apply to parts and accessories that are spares or replacements. Free state e file   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. Free state e file Idling reduction device. Free state e file   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. Free state e file 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. Free state e file The EPA discusses idling reduction technologies on its website at www. Free state e file epa. Free state e file gov/smartway/technology/idling. Free state e file htm. Free state e file Separate purchase. Free state e file   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Free state e file The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Free state e file The installation occurs within 6 months after the vehicle is first placed in service. Free state e file   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Free state e file   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Free state e file This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Free state e file   The tax does not apply if the installed part or accessory is a replacement part or accessory. Free state e file 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. Free state e file 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. Free state e file Example. Free state e file You bought a taxable vehicle and placed it in service on April 8. Free state e file On May 3, you bought and installed parts and accessories at a cost of $850. Free state e file On July 15, you bought and installed parts and accessories for $300. Free state e file Tax of $138 (12% of $1,150) applies on July 15. Free state e file Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Free state e file First retail sale defined. Free state e file   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. Free state e file 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). Free state e file The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Free state e file 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. Free state e file There is no registration requirement. Free state e file Leases. Free state e file   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. Free state e file The tax is imposed on the lessor at the time of the lease. Free state e file   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. Free state e file The tax is imposed on the lessor at the time of the lease. Free state e file Exported vehicle. Free state e file   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. Free state e file Tax on resale of tax-paid trailers and semitrailers. Free state e file   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Free state e file The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Free state e file The credit cannot exceed the tax on the resale. Free state e file See Regulations section 145. Free state e file 4052-1(a)(4) for information on the conditions to allowance for the credit. Free state e file Use treated as sale. Free state e file   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. Free state e file Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Free state e file The tax attaches when the use begins. Free state e file   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. Free state e file   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. Free state e file   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. Free state e file Presumptive retail sales price. Free state e file   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Free state e file 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. Free state e file Table 6-1 outlines the appropriate tax base calculation for various transactions. Free state e file   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Free state e file But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Free state e file Sale. Free state e file   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. Free state e file Long-term lease. Free state e file   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. Free state e file Short-term lease. Free state e file   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. Free state e file   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. Free state e file   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. Free state e file Related person. Free state e file   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Free state e file 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. Free state e file Table 6-1. Free state e file Tax Base IF the transaction is a. Free state e file . Free state e file . Free state e file THEN figuring the base by using the. Free state e file . Free state e file . Free state e file 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. Free state e file   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. Free state e file   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Free state e file However, you do add a markup if all the following apply. Free state e file You do not perform any significant activities relating to the processing of the sale of a taxable article. Free state e file The main reason for processing the sale through you is to avoid or evade the presumed markup. Free state e file 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. Free state e file In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Free state e file Determination of tax base. Free state e file   These rules apply to both normal retail sales price and presumptive retail sales price computations. Free state e file 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. Free state e file However, see Presumptive retail sales price, earlier. Free state e file Exclusions from tax base. Free state e file   Exclude from the tax base the retail excise tax imposed on the sale. Free state e file 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. Free state e file Also exclude the value of any used component of the article furnished by the first user of the article. Free state e file   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. Free state e file These expenses are those incurred in delivery from the retail dealer to the customer. Free state e file 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. Free state e file   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. Free state e file 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. Free state e file Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Free state e file Sales not at arm's length. Free state e file   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. Free state e file   A sale is not at arm's length if either of the following apply. Free state e file 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. Free state e file The sale is made under special arrangements between a seller and a purchaser. Free state e file Installment sales. Free state e file   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. Free state e file The tax is figured on the entire sales price. Free state e file No part of the tax is deferred because the sales price is paid in installments. Free state e file Repairs and modifications. Free state e file   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. Free state e file This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Free state e file However, this exception generally does not apply to an article that was not subject to the tax when it was new. Free state e file Further manufacture. Free state e file   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. Free state e file 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. Free state e file Combining an article with an item in this list does not give rise to taxability. Free state e file However, see Parts or accessories discussed earlier. Free state e file Articles exempt from tax. Free state e file   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Free state e file Rail trailers and rail vans. Free state e file   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). Free state e file Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Free state e file Parts and accessories. Free state e file   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Free state e file Trash containers. Free state e file   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Free state e file It is designed to be used as a trash container. Free state e file It is not designed to carry freight other than trash. Free state e file It is not designed to be permanently mounted on or affixed to a truck chassis or body. Free state e file House trailers. Free state e file   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Free state e file Camper coaches or bodies for self-propelled mobile homes. Free state e file   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. Free state e file Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Free state e file Farm feed, seed, and fertilizer equipment. Free state e file   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Free state e file 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. Free state e file Ambulances and hearses. Free state e file   This is any ambulance, hearse, or combination ambulance-hearse. Free state e file Truck-tractors. Free state e file   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Free state e file Concrete mixers. Free state e file   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. Free state e file This exemption does not apply to the chassis on which the article is mounted. Free state e file Sales exempt from tax. Free state e file   The following sales are ordinarily exempt from tax. Free state e file Sales to a state or local government for its exclusive use. Free state e file Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Free state e file Sales to a nonprofit educational organization for its exclusive use. Free state e file 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. Free state e file Sales for use by the purchaser for further manufacture of other taxable articles (see below). Free state e file Sales for export or for resale by the purchaser to a second purchaser for export. Free state e file Sales to the United Nations for official use. Free state e file Registration requirement. Free state e file   In general, the seller and buyer must be registered for a sale to be tax free. Free state e file See the Form 637 instructions for more information. Free state e file 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. Free state e file Further manufacture. Free state e file   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. Free state e file Credits or refunds. Free state e file   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. Free state e file The person using the article as a component part is eligible for the credit or refund. Free state e file   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. Free state e file 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. Free state e file   See also Conditions to allowance in chapter 5. Free state e file Tire credit. Free state e file   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. Free state e file The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Free state e file 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. Free state e file Prev  Up  Next   Home   More Online Publications