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Irs1040ezform

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Irs1040ezform

Irs1040ezform Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Irs1040ezform Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Irs1040ezform , Modified taxable income. Irs1040ezform E Eligible loss, Eligible loss. Irs1040ezform F Farming business, Farming business. Irs1040ezform Farming loss, Farming loss. Irs1040ezform Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Irs1040ezform Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Irs1040ezform NOL deduction, NOLs from other years (line 24). Irs1040ezform Nonbusiness deductions, Nonbusiness deductions (line 6). Irs1040ezform Nonbusiness income, Nonbusiness income (line 7). Irs1040ezform Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Irs1040ezform Form 1045, Schedule B, Form 1045, Schedule B. Irs1040ezform Forms and schedules Form 1040X, Form 1040X. Irs1040ezform Form 1045, Form 1045. Irs1040ezform Form 1045, Schedule A, Form 1045, Schedule A. Irs1040ezform Form 1045, Schedule B, Form 1045, Schedule B. Irs1040ezform Free tax services, Free help with your tax return. Irs1040ezform Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Irs1040ezform M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Irs1040ezform N NOL resulting in no taxable income, NOL resulting in no taxable income. Irs1040ezform NOL year, Introduction, NOL year. Irs1040ezform P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Irs1040ezform Qualified small business, Qualified small business. Irs1040ezform R Refiguring tax, Refiguring your tax. Irs1040ezform S Specified liability loss, Specified liability loss. Irs1040ezform Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Irs1040ezform Waiving the 5-year carryback, Waiving the 5-year carryback. Irs1040ezform Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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The Irs1040ezform

Irs1040ezform 5. Irs1040ezform   Manufacturers Taxes Table of Contents Importer. Irs1040ezform Use considered sale. Irs1040ezform Lease considered sale. Irs1040ezform Bonus goods. Irs1040ezform Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs1040ezform Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs1040ezform CoalExported. Irs1040ezform Taxable TiresQualifying intercity or local bus. Irs1040ezform Qualifying school bus. Irs1040ezform Gas Guzzler TaxVehicles not subject to tax. Irs1040ezform Imported automobiles. Irs1040ezform VaccinesConditions to allowance. Irs1040ezform Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Irs1040ezform Manufacturer. Irs1040ezform   The term “manufacturer” includes a producer or importer. Irs1040ezform A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Irs1040ezform If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Irs1040ezform   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Irs1040ezform The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Irs1040ezform Importer. Irs1040ezform   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Irs1040ezform Sale. Irs1040ezform   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Irs1040ezform Use considered sale. Irs1040ezform   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Irs1040ezform Lease considered sale. Irs1040ezform   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Irs1040ezform However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Irs1040ezform Manufacturers taxes based on sale price. Irs1040ezform   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Irs1040ezform The taxes imposed on coal are based either on the sale price or the weight. Irs1040ezform   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Irs1040ezform However, you include certain charges made when a taxable article is sold and you exclude others. Irs1040ezform To figure the price on which you base the tax, use the following rules. Irs1040ezform Include both the following charges in the price. Irs1040ezform Any charge for coverings or containers (regardless of their nature). Irs1040ezform Any charge incident to placing the article in a condition packed ready for shipment. Irs1040ezform Exclude all the following amounts from the price. Irs1040ezform The manufacturers excise tax, whether or not it is stated as a separate charge. Irs1040ezform The transportation charges pursuant to the sale. Irs1040ezform The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Irs1040ezform Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Irs1040ezform Discounts, rebates, and similar allowances actually granted to the purchaser. Irs1040ezform Local advertising charges. Irs1040ezform A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Irs1040ezform Charges for warranty paid at the purchaser's option. Irs1040ezform However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Irs1040ezform Bonus goods. Irs1040ezform   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Irs1040ezform Figure the tax only on the sale price attributable to the taxable articles. Irs1040ezform Example. Irs1040ezform A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Irs1040ezform The sale price of the shipment is $1,500. Irs1040ezform The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Irs1040ezform Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Irs1040ezform The remaining $375 is allocated to the nontaxable articles. Irs1040ezform Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Irs1040ezform When the title passes depends on the intention of the parties as gathered from the contract of sale. Irs1040ezform In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Irs1040ezform If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Irs1040ezform The manufacturer is liable for the tax. Irs1040ezform Partial payments. Irs1040ezform   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Irs1040ezform To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Irs1040ezform Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Irs1040ezform Sale of an article to a state or local government for the exclusive use of the state or local government. Irs1040ezform This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs1040ezform State is defined in Definitions in chapter 1. Irs1040ezform Sale of an article to a nonprofit educational organization for its exclusive use. Irs1040ezform This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs1040ezform Nonprofit educational organization is defined under Communications Tax in chapter 4. Irs1040ezform Sale of an article to a qualified blood collector organization. Irs1040ezform This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Irs1040ezform Qualified blood collector organizations are defined under Communications Tax in chapter 4. Irs1040ezform Sale of an article for use by the purchaser as supplies for vessels. Irs1040ezform This exemption does not apply to the taxes on coal and vaccines. Irs1040ezform Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Irs1040ezform Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Irs1040ezform This exemption does not apply to the tax on coal and tires. Irs1040ezform Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Irs1040ezform 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 sold them. Irs1040ezform Sale of an article for export or for resale by the purchaser to a second purchaser for export. Irs1040ezform The article may be exported to a foreign country or to a possession of the United States. Irs1040ezform A vaccine shipped to a possession of the United States is not considered to be exported. Irs1040ezform If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Irs1040ezform Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Irs1040ezform S. Irs1040ezform jurisdiction in Alaska. Irs1040ezform For tire exemptions, see section 4221(e)(2). Irs1040ezform Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Irs1040ezform Registration requirements. Irs1040ezform   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Irs1040ezform See the Form 637 instructions for more information. Irs1040ezform Exceptions to registration requirements. Irs1040ezform   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Irs1040ezform Certification requirement. Irs1040ezform   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Irs1040ezform The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Irs1040ezform   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Irs1040ezform See Regulations section 48. Irs1040ezform 4221-5(c) for the certificate requirements. Irs1040ezform   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Irs1040ezform See Regulations section 48. Irs1040ezform 4221-4(d) for the certificate requirements. Irs1040ezform Proof of export requirement. Irs1040ezform   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Irs1040ezform See Regulations section 48. Irs1040ezform 4221-3(d) for evidence that qualifies as proof of exportation. Irs1040ezform Proof of resale for further manufacture requirement. Irs1040ezform   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Irs1040ezform See Regulations section 48. Irs1040ezform 4221-2(c) for evidence that qualifies as proof of resale. Irs1040ezform Information to be furnished to purchaser. Irs1040ezform   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Irs1040ezform Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Irs1040ezform The claim must set forth in detail the facts upon which the claim is based. Irs1040ezform Uses, sales, and exports. Irs1040ezform   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Irs1040ezform Export. Irs1040ezform   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Irs1040ezform In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Irs1040ezform Price readjustments. Irs1040ezform   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Irs1040ezform Conditions to allowance. Irs1040ezform   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Irs1040ezform The claimant sold the article at a tax-excluded price. Irs1040ezform The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Irs1040ezform The person has obtained the written consent of the ultimate vendor to make the claim. Irs1040ezform The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Irs1040ezform Claim for further manufacture. Irs1040ezform   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Irs1040ezform The name and address of the manufacturer and the date of payment. Irs1040ezform An identification of the article for which the credit or refund is claimed. Irs1040ezform The amount of tax paid on the article and the date on which it was paid. Irs1040ezform Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Irs1040ezform An identification of the second article. Irs1040ezform   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Irs1040ezform The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Irs1040ezform Claim for price readjustment. Irs1040ezform   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Irs1040ezform A description of the circumstances that gave rise to the price readjustment. Irs1040ezform An identification of the article whose price was readjusted. Irs1040ezform The price at which the article was sold. Irs1040ezform The amount of tax paid on the article and the date on which it was paid. Irs1040ezform The name and address of the purchaser. Irs1040ezform The amount repaid to the purchaser or credited to the purchaser's account. Irs1040ezform Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Irs1040ezform This includes any parts or accessories sold on or in connection with the sale of those articles. Irs1040ezform Pay this tax with Form 720. Irs1040ezform No tax deposits are required. Irs1040ezform Sport fishing equipment includes all the following items. Irs1040ezform Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Irs1040ezform Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Irs1040ezform The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Irs1040ezform Fishing tip-ups and tilts. Irs1040ezform Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Irs1040ezform See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Irs1040ezform Fishing rods and fishing poles. Irs1040ezform   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Irs1040ezform The tax is paid by the manufacturer, producer, or importer. Irs1040ezform Fishing tackle boxes. Irs1040ezform   The tax on fishing tackle boxes is 3% of the sales price. Irs1040ezform The tax is paid by the manufacturer, producer, or importer. Irs1040ezform Electric outboard boat motors. Irs1040ezform   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Irs1040ezform This includes any parts or accessories sold on or in connection with the sale of those articles. Irs1040ezform Certain equipment resale. Irs1040ezform   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Irs1040ezform If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Irs1040ezform If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Irs1040ezform The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Irs1040ezform   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Irs1040ezform The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Irs1040ezform Related person. Irs1040ezform   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Irs1040ezform Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Irs1040ezform 11) of the sales price. Irs1040ezform The tax is paid by the manufacturer, producer, or importer. Irs1040ezform It applies to bows having a peak draw weight of 30 pounds or more. Irs1040ezform The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Irs1040ezform Pay this tax with Form 720. Irs1040ezform No tax deposits are required. Irs1040ezform Arrow Shafts The tax on arrow shafts is listed on Form 720. Irs1040ezform The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Irs1040ezform It measures 18 inches or more in overall length. Irs1040ezform It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Irs1040ezform Exemption for certain wooden arrows. Irs1040ezform   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Irs1040ezform It measures 5/16 of an inch or less in diameter. Irs1040ezform It is not suitable for use with a taxable bow, described earlier. Irs1040ezform Pay this tax with Form 720. Irs1040ezform No tax deposits are required. Irs1040ezform Coal A tax is imposed on the first sale of coal mined in the United States. Irs1040ezform The producer of the coal is liable for the tax. Irs1040ezform The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Irs1040ezform Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Irs1040ezform A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Irs1040ezform The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Irs1040ezform Tax rates. Irs1040ezform   The tax on underground-mined coal is the lower of: $1. Irs1040ezform 10 a ton, or 4. Irs1040ezform 4% of the sale price. Irs1040ezform   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Irs1040ezform 4% of the sale price. Irs1040ezform   Coal will be taxed at the 4. Irs1040ezform 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Irs1040ezform 50 a ton for surface-mined coal. Irs1040ezform Apply the tax proportionately if a sale or use includes a portion of a ton. Irs1040ezform Example. Irs1040ezform If you sell 21,000 pounds (10. Irs1040ezform 5 tons) of coal from an underground mine for $525, the price per ton is $50. Irs1040ezform The tax is $1. Irs1040ezform 10 × 10. Irs1040ezform 5 tons ($11. Irs1040ezform 55). Irs1040ezform Coal production. Irs1040ezform   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Irs1040ezform Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Irs1040ezform   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Irs1040ezform In some cases, a single mine may yield coal from both surface mining and underground mining. Irs1040ezform Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Irs1040ezform Determining tonnage or selling price. Irs1040ezform   The producer pays the tax on coal at the time of sale or use. Irs1040ezform In figuring the selling price for applying the tax, the point of sale is f. Irs1040ezform o. Irs1040ezform b. Irs1040ezform (free on board) mine or f. Irs1040ezform o. Irs1040ezform b. Irs1040ezform cleaning plant if you clean the coal before selling it. Irs1040ezform This applies even if you sell the coal for a delivered price. Irs1040ezform The f. Irs1040ezform o. Irs1040ezform b. Irs1040ezform mine or f. Irs1040ezform o. Irs1040ezform b. Irs1040ezform cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Irs1040ezform 4% rate. Irs1040ezform   The tax applies to the full amount of coal sold. Irs1040ezform However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Irs1040ezform Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Irs1040ezform   Do not include in the sales price the excise tax imposed on coal. Irs1040ezform Coal used by the producer. Irs1040ezform   The tax on coal applies if the coal is used by the producer in other than a mining process. Irs1040ezform A mining process means the same for this purpose as for percentage depletion. Irs1040ezform For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Irs1040ezform In this case, the tax applies only when you sell the coal. Irs1040ezform The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Irs1040ezform However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Irs1040ezform   You must use a constructive sale price to figure the tax under the 4. Irs1040ezform 4% rate if you use the coal in other than a mining process. Irs1040ezform Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Irs1040ezform o. Irs1040ezform b. Irs1040ezform mine or cleaning plant. Irs1040ezform Normally, you use the same constructive price used to figure your percentage depletion deduction. Irs1040ezform Blending. Irs1040ezform   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Irs1040ezform Figure the tax separately for each type of coal in the blend. Irs1040ezform Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Irs1040ezform Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Irs1040ezform However, the tax is limited to 4. Irs1040ezform 4% of the sale price per ton of the blended coal. Irs1040ezform Exemption from tax. Irs1040ezform   The tax does not apply to sales of lignite and imported coal. Irs1040ezform The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Irs1040ezform Exported. Irs1040ezform   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Irs1040ezform   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Irs1040ezform For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Irs1040ezform   Proof of export includes any of the following items. Irs1040ezform A copy of the export bill of lading issued by the delivering carrier. Irs1040ezform A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Irs1040ezform A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Irs1040ezform If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Irs1040ezform Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Irs1040ezform A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Irs1040ezform 0945 ($. Irs1040ezform 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Irs1040ezform The three categories for reporting the tax and the tax rate are listed below. Irs1040ezform Taxable tires other than biasply or super single tires at $. Irs1040ezform 0945. Irs1040ezform Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Irs1040ezform 04725. Irs1040ezform Taxable tires, super single tires designed for steering at $. Irs1040ezform 0945. Irs1040ezform A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Irs1040ezform A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Irs1040ezform A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Irs1040ezform Special rule, manufacturer's retail stores. Irs1040ezform   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Irs1040ezform Tires on imported articles. Irs1040ezform   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Irs1040ezform Tires exempt from tax. Irs1040ezform   The tax on taxable tires does not apply to the following items. Irs1040ezform Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Irs1040ezform Tire carcasses not suitable for commercial use. Irs1040ezform Tires for use on qualifying intercity, local, and school buses. Irs1040ezform For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Irs1040ezform Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Irs1040ezform Tires of a type used exclusively on mobile machinery. Irs1040ezform A taxable tire used on mobile machinery is not exempt from tax. Irs1040ezform Qualifying intercity or local bus. Irs1040ezform   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Irs1040ezform Qualifying school bus. Irs1040ezform   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Irs1040ezform Credit or refund. Irs1040ezform   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Irs1040ezform   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Irs1040ezform   The person who paid the tax is eligible to make the claim. Irs1040ezform Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Irs1040ezform 5 miles per gallon. Irs1040ezform If you import an automobile for personal use, you may be liable for this tax. Irs1040ezform Figure the tax on Form 6197, as discussed later. Irs1040ezform The tax rate is based on fuel economy rating. Irs1040ezform The tax rates for the gas guzzler tax are shown on Form 6197. Irs1040ezform A person that lengthens an existing automobile is the manufacturer of an automobile. Irs1040ezform Automobiles. Irs1040ezform   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Irs1040ezform Vehicles not subject to tax. Irs1040ezform   For the gas guzzler tax, the following vehicles are not considered automobiles. Irs1040ezform Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Irs1040ezform Vehicles operated exclusively on a rail or rails. Irs1040ezform Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Irs1040ezform Vehicles treated under 49 U. Irs1040ezform S. Irs1040ezform C. Irs1040ezform 32901 (1978) as non-passenger automobiles. Irs1040ezform This includes limousines manufactured primarily to transport more than 10 persons. Irs1040ezform   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Irs1040ezform   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Irs1040ezform Model type. Irs1040ezform   Model type is a particular class of automobile as determined by EPA regulations. Irs1040ezform Fuel economy. Irs1040ezform   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Irs1040ezform 1 mile as figured by the EPA. Irs1040ezform Imported automobiles. Irs1040ezform   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Irs1040ezform An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Irs1040ezform   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Irs1040ezform   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Irs1040ezform A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Irs1040ezform   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Irs1040ezform Exemptions. Irs1040ezform   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Irs1040ezform However, see Vehicles not subject to tax, earlier. Irs1040ezform Form 6197. Irs1040ezform   Use Form 6197 to figure your tax liability for each quarter. Irs1040ezform Attach Form 6197 to your Form 720 for the quarter. Irs1040ezform See the Form 6197 instructions for more information and the one-time filing rules. Irs1040ezform Credit or refund. Irs1040ezform   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Irs1040ezform For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs1040ezform Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Irs1040ezform A taxable vaccine means any of the following vaccines. Irs1040ezform Any vaccine containing diphtheria toxoid. Irs1040ezform Any vaccine containing tetanus toxoid. Irs1040ezform Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Irs1040ezform Any vaccine containing polio virus. Irs1040ezform Any vaccine against measles. Irs1040ezform Any vaccine against mumps. Irs1040ezform Any vaccine against rubella. Irs1040ezform Any vaccine against hepatitis A. Irs1040ezform Any vaccine against hepatitis B. Irs1040ezform Any vaccine against chicken pox. Irs1040ezform Any vaccine against rotavirus gastroenteritis. Irs1040ezform Any HIB vaccine. Irs1040ezform Any conjugate vaccine against streptococcus pneumoniae. Irs1040ezform Any trivalent vaccine against influenza or any other vaccine against influenza. Irs1040ezform Any meningococcal vaccine. Irs1040ezform Any vaccine against the human papillomavirus. Irs1040ezform The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Irs1040ezform The tax is $. Irs1040ezform 75 per dose of each taxable vaccine. Irs1040ezform The tax per dose on a vaccine that contains more than one taxable vaccine is $. Irs1040ezform 75 times the number of taxable vaccines. Irs1040ezform Taxable use. Irs1040ezform   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Irs1040ezform Credit or refund. Irs1040ezform   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Irs1040ezform The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Irs1040ezform Conditions to allowance. Irs1040ezform   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Irs1040ezform Taxable Medical Devices Taxable medical devices. Irs1040ezform   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Irs1040ezform 3% (. Irs1040ezform 023) of the sales price. Irs1040ezform A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Irs1040ezform There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Irs1040ezform There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Irs1040ezform See T. Irs1040ezform D. Irs1040ezform 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Irs1040ezform More information. Irs1040ezform   For more information on the medical device tax, see section 4191, T. Irs1040ezform D. Irs1040ezform 9604, and Notice 2012-77. Irs1040ezform You can find T. Irs1040ezform D. Irs1040ezform 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Irs1040ezform R. Irs1040ezform B. Irs1040ezform 2012-52 at www. Irs1040ezform irs. Irs1040ezform gov/pub/irs-irbs/irb12-52. Irs1040ezform pdf. Irs1040ezform Prev  Up  Next   Home   More Online Publications