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State Tax Booklet

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State Tax Booklet

State tax booklet 5. State tax booklet   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. State tax booklet Shared equity financing agreement. State tax booklet Donation of use of the property. State tax booklet Examples. State tax booklet Days used for repairs and maintenance. State tax booklet Days used as a main home before or after renting. State tax booklet Reporting Income and DeductionsNot used as a home. State tax booklet Used as a home but rented less than 15 days. State tax booklet Used as a home and rented 15 days or more. State tax booklet If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. State tax booklet In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. State tax booklet Only your rental expenses may deducted on Schedule E (Form 1040). State tax booklet Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). State tax booklet You must also determine if the dwelling unit is considered a home. State tax booklet The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. State tax booklet Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. State tax booklet There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. State tax booklet Dwelling unit. State tax booklet   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. State tax booklet It also includes all structures or other property belonging to the dwelling unit. State tax booklet A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. State tax booklet   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. State tax booklet Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. State tax booklet Example. State tax booklet You rent a room in your home that is always available for short-term occupancy by paying customers. State tax booklet You do not use the room yourself and you allow only paying customers to use the room. State tax booklet This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. State tax booklet Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. State tax booklet When dividing your expenses, follow these rules. State tax booklet Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. State tax booklet (This rule does not apply when determining whether you used the unit as a home. State tax booklet ) Any day that the unit is available for rent but not actually rented is not a day of rental use. State tax booklet Fair rental price. State tax booklet   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. State tax booklet The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. State tax booklet   Ask yourself the following questions when comparing another property with yours. State tax booklet Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. State tax booklet Example. State tax booklet Your beach cottage was available for rent from June 1 through August 31 (92 days). State tax booklet Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. State tax booklet The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. State tax booklet Your family also used the cottage during the last 2 weeks of May (14 days). State tax booklet The cottage was not used at all before May 17 or after August 31. State tax booklet You figure the part of the cottage expenses to treat as rental expenses as follows. State tax booklet The cottage was used for rental a total of 85 days (92 − 7). State tax booklet The days it was available for rent but not rented (7 days) are not days of rental use. State tax booklet The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. State tax booklet You used the cottage for personal purposes for 14 days (the last 2 weeks in May). State tax booklet The total use of the cottage was 99 days (14 days personal use + 85 days rental use). State tax booklet Your rental expenses are 85/99 (86%) of the cottage expenses. State tax booklet Note. State tax booklet When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. State tax booklet Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. State tax booklet Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. State tax booklet If you have a net loss, you may not be able to deduct all of the rental expenses. State tax booklet See Dwelling Unit Used as a Home, next. State tax booklet Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. State tax booklet You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. State tax booklet See What is a day of personal use , later. State tax booklet If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. State tax booklet Instead, count it as a day of personal use in applying both (1) and (2) above. State tax booklet What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. State tax booklet You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). State tax booklet However, see Days used as a main home before or after renting , later. State tax booklet A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. State tax booklet Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. State tax booklet ), and lineal descendants (children, grandchildren, etc. State tax booklet ). State tax booklet Anyone under an arrangement that lets you use some other dwelling unit. State tax booklet Anyone at less than a fair rental price. State tax booklet Main home. State tax booklet   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. State tax booklet Shared equity financing agreement. State tax booklet   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. State tax booklet Donation of use of the property. State tax booklet   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. State tax booklet Examples. State tax booklet   The following examples show how to determine if you have days of personal use. State tax booklet Example 1. State tax booklet You and your neighbor are co-owners of a condominium at the beach. State tax booklet Last year, you rented the unit to vacationers whenever possible. State tax booklet The unit was not used as a main home by anyone. State tax booklet Your neighbor used the unit for 2 weeks last year; you did not use it at all. State tax booklet Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. State tax booklet Example 2. State tax booklet You and your neighbors are co-owners of a house under a shared equity financing agreement. State tax booklet Your neighbors live in the house and pay you a fair rental price. State tax booklet Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. State tax booklet This is because your neighbors rent the house as their main home under a shared equity financing agreement. State tax booklet Example 3. State tax booklet You own a rental property that you rent to your son. State tax booklet Your son does not own any interest in this property. State tax booklet He uses it as his main home and pays you a fair rental price. State tax booklet Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. State tax booklet Example 4. State tax booklet You rent your beach house to Rosa. State tax booklet Rosa rents her cabin in the mountains to you. State tax booklet You each pay a fair rental price. State tax booklet You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. State tax booklet Example 5. State tax booklet You rent an apartment to your mother at less than a fair rental price. State tax booklet You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. State tax booklet Days used for repairs and maintenance. State tax booklet   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. State tax booklet Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. State tax booklet Example. State tax booklet Corey owns a cabin in the mountains that he rents for most of the year. State tax booklet He spends a week at the cabin with family members. State tax booklet Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. State tax booklet Corey's family members, however, work substantially full time on the cabin each day during the week. State tax booklet The main purpose of being at the cabin that week is to do maintenance work. State tax booklet Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. State tax booklet Days used as a main home before or after renting. State tax booklet   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. State tax booklet Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. State tax booklet You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. State tax booklet However, this special rule does not apply when dividing expenses between rental and personal use. State tax booklet See Property Changed to Rental Use in chapter 4. State tax booklet Example 1. State tax booklet On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. State tax booklet You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). State tax booklet On June 1, 2013, you moved back into your old house. State tax booklet The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. State tax booklet Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. State tax booklet Example 2. State tax booklet On January 31, you moved out of the condominium where you had lived for 3 years. State tax booklet You offered it for rent at a fair rental price beginning on February 1. State tax booklet You were unable to rent it until April. State tax booklet On September 15, you sold the condominium. State tax booklet The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. State tax booklet Examples. State tax booklet   The following examples show how to determine whether you used your rental property as a home. State tax booklet Example 1. State tax booklet You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. State tax booklet You rented the basement apartment at a fair rental price to college students during the regular school year. State tax booklet You rented to them on a 9-month lease (273 days). State tax booklet You figured 10% of the total days rented to others at a fair rental price is 27 days. State tax booklet During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. State tax booklet Your basement apartment was used as a home because you used it for personal purposes for 30 days. State tax booklet Rent-free use by your brothers is considered personal use. State tax booklet Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). State tax booklet Example 2. State tax booklet You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). State tax booklet Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. State tax booklet You figured 10% of the total days rented to others at a fair rental price is 3 days. State tax booklet The room was used as a home because you used it for personal purposes for 21 days. State tax booklet That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). State tax booklet Example 3. State tax booklet You own a condominium apartment in a resort area. State tax booklet You rented it at a fair rental price for a total of 170 days during the year. State tax booklet For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. State tax booklet Your family actually used the apartment for 10 of those days. State tax booklet Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. State tax booklet You figured 10% of the total days rented to others at a fair rental price is 16 days. State tax booklet Your family also used the apartment for 7 other days during the year. State tax booklet You used the apartment as a home because you used it for personal purposes for 17 days. State tax booklet That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). State tax booklet Minimal rental use. State tax booklet   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. State tax booklet See Used as a home but rented less than 15 days, later, for more information. State tax booklet Limit on deductions. State tax booklet   Renting a dwelling unit that is considered a home is not a passive activity. State tax booklet Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. State tax booklet The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. State tax booklet Any expenses carried forward to the next year will be subject to any limits that apply for that year. State tax booklet This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. State tax booklet   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. State tax booklet Reporting Income and Deductions Property not used for personal purposes. State tax booklet   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. State tax booklet Property used for personal purposes. State tax booklet   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. State tax booklet Not used as a home. State tax booklet   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. State tax booklet Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . State tax booklet The expenses for personal use are not deductible as rental expenses. State tax booklet   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. State tax booklet Used as a home but rented less than 15 days. State tax booklet   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). State tax booklet You are not required to report the rental income and rental expenses from this activity. State tax booklet The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). State tax booklet See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. State tax booklet Used as a home and rented 15 days or more. State tax booklet   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. State tax booklet Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . State tax booklet The expenses for personal use are not deductible as rental expenses. State tax booklet   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. State tax booklet You do not need to use Worksheet 5-1. State tax booklet   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. State tax booklet To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. State tax booklet Worksheet 5-1. State tax booklet Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. State tax booklet Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . State tax booklet ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. State tax booklet Rental Use Percentage A. State tax booklet Total days available for rent at fair rental price A. State tax booklet       B. State tax booklet Total days available for rent (line A) but not rented B. State tax booklet       C. State tax booklet Total days of rental use. State tax booklet Subtract line B from line A C. State tax booklet       D. State tax booklet Total days of personal use (including days rented at less than fair rental price) D. State tax booklet       E. State tax booklet Total days of rental and personal use. State tax booklet Add lines C and D E. State tax booklet       F. State tax booklet Percentage of expenses allowed for rental. State tax booklet Divide line C by line E     F. State tax booklet . State tax booklet PART II. State tax booklet Allowable Rental Expenses 1. State tax booklet Enter rents received 1. State tax booklet   2a. State tax booklet Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. State tax booklet       b. State tax booklet Enter the rental portion of real estate taxes b. State tax booklet       c. State tax booklet Enter the rental portion of deductible casualty and theft losses (see instructions) c. State tax booklet       d. State tax booklet Enter direct rental expenses (see instructions) d. State tax booklet       e. State tax booklet Fully deductible rental expenses. State tax booklet Add lines 2a–2d. State tax booklet Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. State tax booklet   3. State tax booklet Subtract line 2e from line 1. State tax booklet If zero or less, enter -0- 3. State tax booklet   4a. State tax booklet Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. State tax booklet       b. State tax booklet Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. State tax booklet       c. State tax booklet Carryover of operating expenses from 2012 worksheet c. State tax booklet       d. State tax booklet Add lines 4a–4c d. State tax booklet       e. State tax booklet Allowable expenses. State tax booklet Enter the smaller of line 3 or line 4d (see instructions) 4e. State tax booklet   5. State tax booklet Subtract line 4e from line 3. State tax booklet If zero or less, enter -0- 5. State tax booklet   6a. State tax booklet Enter the rental portion of excess casualty and theft losses (see instructions) 6a. State tax booklet       b. State tax booklet Enter the rental portion of depreciation of the dwelling unit b. State tax booklet       c. State tax booklet Carryover of excess casualty losses and depreciation from 2012 worksheet c. State tax booklet       d. State tax booklet Add lines 6a–6c d. State tax booklet       e. State tax booklet Allowable excess casualty and theft losses and depreciation. State tax booklet Enter the smaller of  line 5 or line 6d (see instructions) 6e. State tax booklet   PART III. State tax booklet Carryover of Unallowed Expenses to Next Year 7a. State tax booklet Operating expenses to be carried over to next year. State tax booklet Subtract line 4e from line 4d 7a. State tax booklet   b. State tax booklet Excess casualty and theft losses and depreciation to be carried over to next year. State tax booklet  Subtract line 6e from line 6d b. State tax booklet   Worksheet 5-1 Instructions. State tax booklet Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. State tax booklet Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. State tax booklet Line 2a. State tax booklet Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. State tax booklet Do not include interest on a loan that did not benefit the dwelling unit. State tax booklet For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. State tax booklet Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. State tax booklet Include the rental portion of this interest in the total you enter on line 2a of the worksheet. State tax booklet   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. State tax booklet See the Schedule A instructions. State tax booklet However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. State tax booklet See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. State tax booklet Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. State tax booklet   Note. State tax booklet Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. State tax booklet Instead, figure the personal portion on a separate Schedule A. State tax booklet If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. State tax booklet           Line 2c. State tax booklet Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. State tax booklet To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. State tax booklet If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. State tax booklet On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. State tax booklet Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. State tax booklet   Note. State tax booklet Do not file this Form 4684 or use it to figure your personal losses on Schedule A. State tax booklet Instead, figure the personal portion on a separate Form 4684. State tax booklet           Line 2d. State tax booklet Enter the total of your rental expenses that are directly related only to the rental activity. State tax booklet These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. State tax booklet Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. State tax booklet           Line 2e. State tax booklet You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. State tax booklet Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. State tax booklet           Line 4b. State tax booklet On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. State tax booklet If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. State tax booklet Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). State tax booklet           Line 4e. State tax booklet You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. State tax booklet *           Line 6a. State tax booklet To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. State tax booklet   A. State tax booklet Enter the amount from Form 4684, line 10       B. State tax booklet Enter the rental portion of line A       C. State tax booklet Enter the amount from line 2c of this worksheet       D. State tax booklet Subtract line C from line B. State tax booklet Enter the result here and on line 6a of this worksheet               Line 6e. State tax booklet You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. State tax booklet * *Allocating the limited deduction. State tax booklet If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. State tax booklet Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. State tax booklet Prev  Up  Next   Home   More Online Publications
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Architect of the Capitol

The Architect of the Capitol manages and maintains the U.S. Capitol, the Capitol Visitor Center, the Senate Office Buildings, the House Office Buildings, the Supreme Court Building, the Library of Congress, the U.S. Botanic Garden, and the Capitol Grounds

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Phone Number: (202) 228-1793

The State Tax Booklet

State tax booklet 5. State tax booklet   Manufacturers Taxes Table of Contents Importer. State tax booklet Use considered sale. State tax booklet Lease considered sale. State tax booklet Bonus goods. State tax booklet Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. State tax booklet Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. State tax booklet CoalExported. State tax booklet Taxable TiresQualifying intercity or local bus. State tax booklet Qualifying school bus. State tax booklet Gas Guzzler TaxVehicles not subject to tax. State tax booklet Imported automobiles. State tax booklet VaccinesConditions to allowance. State tax booklet 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. State tax booklet Manufacturer. State tax booklet   The term “manufacturer” includes a producer or importer. State tax booklet 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. State tax booklet 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. State tax booklet   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. State tax booklet 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. State tax booklet Importer. State tax booklet   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. State tax booklet Sale. State tax booklet   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. State tax booklet Use considered sale. State tax booklet   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. State tax booklet Lease considered sale. State tax booklet   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. State tax booklet 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. State tax booklet Manufacturers taxes based on sale price. State tax booklet   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. State tax booklet The taxes imposed on coal are based either on the sale price or the weight. State tax booklet   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. State tax booklet However, you include certain charges made when a taxable article is sold and you exclude others. State tax booklet To figure the price on which you base the tax, use the following rules. State tax booklet Include both the following charges in the price. State tax booklet Any charge for coverings or containers (regardless of their nature). State tax booklet Any charge incident to placing the article in a condition packed ready for shipment. State tax booklet Exclude all the following amounts from the price. State tax booklet The manufacturers excise tax, whether or not it is stated as a separate charge. State tax booklet The transportation charges pursuant to the sale. State tax booklet The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. State tax booklet 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. State tax booklet Discounts, rebates, and similar allowances actually granted to the purchaser. State tax booklet Local advertising charges. State tax booklet 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. State tax booklet Charges for warranty paid at the purchaser's option. State tax booklet 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. State tax booklet Bonus goods. State tax booklet   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. State tax booklet Figure the tax only on the sale price attributable to the taxable articles. State tax booklet Example. State tax booklet A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. State tax booklet The sale price of the shipment is $1,500. State tax booklet The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. State tax booklet 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). State tax booklet The remaining $375 is allocated to the nontaxable articles. State tax booklet Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. State tax booklet When the title passes depends on the intention of the parties as gathered from the contract of sale. State tax booklet In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. State tax booklet If the taxable article is used by the manufacturer, the tax attaches at the time use begins. State tax booklet The manufacturer is liable for the tax. State tax booklet Partial payments. State tax booklet   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. State tax booklet To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. State tax booklet Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. State tax booklet Sale of an article to a state or local government for the exclusive use of the state or local government. State tax booklet This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. State tax booklet State is defined in Definitions in chapter 1. State tax booklet Sale of an article to a nonprofit educational organization for its exclusive use. State tax booklet This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. State tax booklet Nonprofit educational organization is defined under Communications Tax in chapter 4. State tax booklet Sale of an article to a qualified blood collector organization. State tax booklet This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. State tax booklet Qualified blood collector organizations are defined under Communications Tax in chapter 4. State tax booklet Sale of an article for use by the purchaser as supplies for vessels. State tax booklet This exemption does not apply to the taxes on coal and vaccines. State tax booklet 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. State tax booklet 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. State tax booklet This exemption does not apply to the tax on coal and tires. State tax booklet Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. State tax booklet 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. State tax booklet Sale of an article for export or for resale by the purchaser to a second purchaser for export. State tax booklet The article may be exported to a foreign country or to a possession of the United States. State tax booklet A vaccine shipped to a possession of the United States is not considered to be exported. State tax booklet 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. State tax booklet Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. State tax booklet S. State tax booklet jurisdiction in Alaska. State tax booklet For tire exemptions, see section 4221(e)(2). State tax booklet Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. State tax booklet Registration requirements. State tax booklet   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. State tax booklet See the Form 637 instructions for more information. State tax booklet Exceptions to registration requirements. State tax booklet   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. State tax booklet Certification requirement. State tax booklet   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. State tax booklet 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. State tax booklet   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. State tax booklet See Regulations section 48. State tax booklet 4221-5(c) for the certificate requirements. State tax booklet   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. State tax booklet See Regulations section 48. State tax booklet 4221-4(d) for the certificate requirements. State tax booklet Proof of export requirement. State tax booklet   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. State tax booklet See Regulations section 48. State tax booklet 4221-3(d) for evidence that qualifies as proof of exportation. State tax booklet Proof of resale for further manufacture requirement. State tax booklet   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. State tax booklet See Regulations section 48. State tax booklet 4221-2(c) for evidence that qualifies as proof of resale. State tax booklet Information to be furnished to purchaser. State tax booklet   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. State tax booklet 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. State tax booklet The claim must set forth in detail the facts upon which the claim is based. State tax booklet Uses, sales, and exports. State tax booklet   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). State tax booklet Export. State tax booklet   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. State tax booklet In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. State tax booklet Price readjustments. State tax booklet   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. State tax booklet Conditions to allowance. State tax booklet   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. State tax booklet The claimant sold the article at a tax-excluded price. State tax booklet The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. State tax booklet The person has obtained the written consent of the ultimate vendor to make the claim. State tax booklet The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. State tax booklet Claim for further manufacture. State tax booklet   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. State tax booklet The name and address of the manufacturer and the date of payment. State tax booklet An identification of the article for which the credit or refund is claimed. State tax booklet The amount of tax paid on the article and the date on which it was paid. State tax booklet 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. State tax booklet An identification of the second article. State tax booklet   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. State tax booklet The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. State tax booklet Claim for price readjustment. State tax booklet   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. State tax booklet A description of the circumstances that gave rise to the price readjustment. State tax booklet An identification of the article whose price was readjusted. State tax booklet The price at which the article was sold. State tax booklet The amount of tax paid on the article and the date on which it was paid. State tax booklet The name and address of the purchaser. State tax booklet The amount repaid to the purchaser or credited to the purchaser's account. State tax booklet Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. State tax booklet This includes any parts or accessories sold on or in connection with the sale of those articles. State tax booklet Pay this tax with Form 720. State tax booklet No tax deposits are required. State tax booklet Sport fishing equipment includes all the following items. State tax booklet 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. State tax booklet 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)). State tax booklet 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. State tax booklet Fishing tip-ups and tilts. State tax booklet Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. State tax booklet See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. State tax booklet Fishing rods and fishing poles. State tax booklet   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. State tax booklet The tax is paid by the manufacturer, producer, or importer. State tax booklet Fishing tackle boxes. State tax booklet   The tax on fishing tackle boxes is 3% of the sales price. State tax booklet The tax is paid by the manufacturer, producer, or importer. State tax booklet Electric outboard boat motors. State tax booklet   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. State tax booklet This includes any parts or accessories sold on or in connection with the sale of those articles. State tax booklet Certain equipment resale. State tax booklet   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. State tax booklet If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. State tax booklet 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. State tax booklet The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. State tax booklet   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. State tax booklet The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. State tax booklet Related person. State tax booklet   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). State tax booklet Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. State tax booklet 11) of the sales price. State tax booklet The tax is paid by the manufacturer, producer, or importer. State tax booklet It applies to bows having a peak draw weight of 30 pounds or more. State tax booklet 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. State tax booklet Pay this tax with Form 720. State tax booklet No tax deposits are required. State tax booklet Arrow Shafts The tax on arrow shafts is listed on Form 720. State tax booklet 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. State tax booklet It measures 18 inches or more in overall length. State tax booklet It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. State tax booklet Exemption for certain wooden arrows. State tax booklet   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. State tax booklet It measures 5/16 of an inch or less in diameter. State tax booklet It is not suitable for use with a taxable bow, described earlier. State tax booklet Pay this tax with Form 720. State tax booklet No tax deposits are required. State tax booklet Coal A tax is imposed on the first sale of coal mined in the United States. State tax booklet The producer of the coal is liable for the tax. State tax booklet The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. State tax booklet 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. State tax booklet 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). State tax booklet 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. State tax booklet Tax rates. State tax booklet   The tax on underground-mined coal is the lower of: $1. State tax booklet 10 a ton, or 4. State tax booklet 4% of the sale price. State tax booklet   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. State tax booklet 4% of the sale price. State tax booklet   Coal will be taxed at the 4. State tax booklet 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. State tax booklet 50 a ton for surface-mined coal. State tax booklet Apply the tax proportionately if a sale or use includes a portion of a ton. State tax booklet Example. State tax booklet If you sell 21,000 pounds (10. State tax booklet 5 tons) of coal from an underground mine for $525, the price per ton is $50. State tax booklet The tax is $1. State tax booklet 10 × 10. State tax booklet 5 tons ($11. State tax booklet 55). State tax booklet Coal production. State tax booklet   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. State tax booklet Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. State tax booklet   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. State tax booklet In some cases, a single mine may yield coal from both surface mining and underground mining. State tax booklet 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. State tax booklet Determining tonnage or selling price. State tax booklet   The producer pays the tax on coal at the time of sale or use. State tax booklet In figuring the selling price for applying the tax, the point of sale is f. State tax booklet o. State tax booklet b. State tax booklet (free on board) mine or f. State tax booklet o. State tax booklet b. State tax booklet cleaning plant if you clean the coal before selling it. State tax booklet This applies even if you sell the coal for a delivered price. State tax booklet The f. State tax booklet o. State tax booklet b. State tax booklet mine or f. State tax booklet o. State tax booklet b. State tax booklet 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. State tax booklet 4% rate. State tax booklet   The tax applies to the full amount of coal sold. State tax booklet 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. State tax booklet Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. State tax booklet   Do not include in the sales price the excise tax imposed on coal. State tax booklet Coal used by the producer. State tax booklet   The tax on coal applies if the coal is used by the producer in other than a mining process. State tax booklet A mining process means the same for this purpose as for percentage depletion. State tax booklet 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. State tax booklet In this case, the tax applies only when you sell the coal. State tax booklet 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. State tax booklet 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. State tax booklet   You must use a constructive sale price to figure the tax under the 4. State tax booklet 4% rate if you use the coal in other than a mining process. State tax booklet Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. State tax booklet o. State tax booklet b. State tax booklet mine or cleaning plant. State tax booklet Normally, you use the same constructive price used to figure your percentage depletion deduction. State tax booklet Blending. State tax booklet   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. State tax booklet Figure the tax separately for each type of coal in the blend. State tax booklet 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. State tax booklet 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. State tax booklet However, the tax is limited to 4. State tax booklet 4% of the sale price per ton of the blended coal. State tax booklet Exemption from tax. State tax booklet   The tax does not apply to sales of lignite and imported coal. State tax booklet The only other exemption from the tax on the sale of coal is for coal exported as discussed next. State tax booklet Exported. State tax booklet   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. State tax booklet   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. State tax booklet 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. State tax booklet   Proof of export includes any of the following items. State tax booklet A copy of the export bill of lading issued by the delivering carrier. State tax booklet A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. State tax booklet A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. State tax booklet If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. State tax booklet Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. State tax booklet A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. State tax booklet 0945 ($. State tax booklet 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. State tax booklet The three categories for reporting the tax and the tax rate are listed below. State tax booklet Taxable tires other than biasply or super single tires at $. State tax booklet 0945. State tax booklet Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. State tax booklet 04725. State tax booklet Taxable tires, super single tires designed for steering at $. State tax booklet 0945. State tax booklet 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. State tax booklet 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. State tax booklet A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. State tax booklet Special rule, manufacturer's retail stores. State tax booklet   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. State tax booklet Tires on imported articles. State tax booklet   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). State tax booklet Tires exempt from tax. State tax booklet   The tax on taxable tires does not apply to the following items. State tax booklet 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. State tax booklet Tire carcasses not suitable for commercial use. State tax booklet Tires for use on qualifying intercity, local, and school buses. State tax booklet For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. State tax booklet Tires sold for the exclusive use of the Department of Defense or the Coast Guard. State tax booklet Tires of a type used exclusively on mobile machinery. State tax booklet A taxable tire used on mobile machinery is not exempt from tax. State tax booklet Qualifying intercity or local bus. State tax booklet   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). State tax booklet Qualifying school bus. State tax booklet   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. State tax booklet Credit or refund. State tax booklet   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. State tax booklet   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. State tax booklet   The person who paid the tax is eligible to make the claim. State tax booklet 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. State tax booklet 5 miles per gallon. State tax booklet If you import an automobile for personal use, you may be liable for this tax. State tax booklet Figure the tax on Form 6197, as discussed later. State tax booklet The tax rate is based on fuel economy rating. State tax booklet The tax rates for the gas guzzler tax are shown on Form 6197. State tax booklet A person that lengthens an existing automobile is the manufacturer of an automobile. State tax booklet Automobiles. State tax booklet   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. State tax booklet Vehicles not subject to tax. State tax booklet   For the gas guzzler tax, the following vehicles are not considered automobiles. State tax booklet Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. State tax booklet Vehicles operated exclusively on a rail or rails. State tax booklet 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. State tax booklet Vehicles treated under 49 U. State tax booklet S. State tax booklet C. State tax booklet 32901 (1978) as non-passenger automobiles. State tax booklet This includes limousines manufactured primarily to transport more than 10 persons. State tax booklet   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. State tax booklet   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. State tax booklet Model type. State tax booklet   Model type is a particular class of automobile as determined by EPA regulations. State tax booklet Fuel economy. State tax booklet   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. State tax booklet 1 mile as figured by the EPA. State tax booklet Imported automobiles. State tax booklet   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. State tax booklet 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. State tax booklet   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. State tax booklet   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. State tax booklet 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). State tax booklet   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. State tax booklet Exemptions. State tax booklet   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. State tax booklet However, see Vehicles not subject to tax, earlier. State tax booklet Form 6197. State tax booklet   Use Form 6197 to figure your tax liability for each quarter. State tax booklet Attach Form 6197 to your Form 720 for the quarter. State tax booklet See the Form 6197 instructions for more information and the one-time filing rules. State tax booklet Credit or refund. State tax booklet   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. State tax booklet For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. State tax booklet Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. State tax booklet A taxable vaccine means any of the following vaccines. State tax booklet Any vaccine containing diphtheria toxoid. State tax booklet Any vaccine containing tetanus toxoid. State tax booklet Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. State tax booklet Any vaccine containing polio virus. State tax booklet Any vaccine against measles. State tax booklet Any vaccine against mumps. State tax booklet Any vaccine against rubella. State tax booklet Any vaccine against hepatitis A. State tax booklet Any vaccine against hepatitis B. State tax booklet Any vaccine against chicken pox. State tax booklet Any vaccine against rotavirus gastroenteritis. State tax booklet Any HIB vaccine. State tax booklet Any conjugate vaccine against streptococcus pneumoniae. State tax booklet Any trivalent vaccine against influenza or any other vaccine against influenza. State tax booklet Any meningococcal vaccine. State tax booklet Any vaccine against the human papillomavirus. State tax booklet 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. State tax booklet The tax is $. State tax booklet 75 per dose of each taxable vaccine. State tax booklet The tax per dose on a vaccine that contains more than one taxable vaccine is $. State tax booklet 75 times the number of taxable vaccines. State tax booklet Taxable use. State tax booklet   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. State tax booklet Credit or refund. State tax booklet   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. State tax booklet The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. State tax booklet Conditions to allowance. State tax booklet   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. State tax booklet Taxable Medical Devices Taxable medical devices. State tax booklet   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. State tax booklet 3% (. State tax booklet 023) of the sales price. State tax booklet 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. State tax booklet There are specific exemptions for eyeglasses, contact lenses, and hearing aids. State tax booklet 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). State tax booklet See T. State tax booklet D. State tax booklet 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. State tax booklet More information. State tax booklet   For more information on the medical device tax, see section 4191, T. State tax booklet D. State tax booklet 9604, and Notice 2012-77. State tax booklet You can find T. State tax booklet D. State tax booklet 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. State tax booklet R. State tax booklet B. State tax booklet 2012-52 at www. State tax booklet irs. State tax booklet gov/pub/irs-irbs/irb12-52. State tax booklet pdf. State tax booklet Prev  Up  Next   Home   More Online Publications