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Tax Return Forms 2011

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Tax Return Forms 2011

Tax return forms 2011 6. Tax return forms 2011   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Tax return forms 2011 Vehicles not considered highway vehicles. Tax return forms 2011 Idling reduction device. Tax return forms 2011 Separate purchase. Tax return forms 2011 Leases. Tax return forms 2011 Exported vehicle. Tax return forms 2011 Tax on resale of tax-paid trailers and semitrailers. Tax return forms 2011 Use treated as sale. Tax return forms 2011 Sale. Tax return forms 2011 Long-term lease. Tax return forms 2011 Short-term lease. Tax return forms 2011 Related person. Tax return forms 2011 Exclusions from tax base. Tax return forms 2011 Sales not at arm's length. Tax return forms 2011 Installment sales. Tax return forms 2011 Repairs and modifications. Tax return forms 2011 Further manufacture. Tax return forms 2011 Rail trailers and rail vans. Tax return forms 2011 Parts and accessories. Tax return forms 2011 Trash containers. Tax return forms 2011 House trailers. Tax return forms 2011 Camper coaches or bodies for self-propelled mobile homes. Tax return forms 2011 Farm feed, seed, and fertilizer equipment. Tax return forms 2011 Ambulances and hearses. Tax return forms 2011 Truck-tractors. Tax return forms 2011 Concrete mixers. Tax return forms 2011 Registration requirement. Tax return forms 2011 Further manufacture. Tax return forms 2011 A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Tax return forms 2011 Truck chassis and bodies. Tax return forms 2011 Truck trailer and semitrailer chassis and bodies. Tax return forms 2011 Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Tax return forms 2011 A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Tax return forms 2011 A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Tax return forms 2011 A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Tax return forms 2011 A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Tax return forms 2011 The seller is liable for the tax. Tax return forms 2011 Chassis or body. Tax return forms 2011   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Tax return forms 2011 Highway vehicle. Tax return forms 2011   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Tax return forms 2011 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Tax return forms 2011 A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Tax return forms 2011 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Tax return forms 2011 A special kind of cargo, goods, supplies, or materials. Tax return forms 2011 Some off-highway task unrelated to highway transportation, except as discussed next. Tax return forms 2011 Vehicles not considered highway vehicles. Tax return forms 2011   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Tax return forms 2011 Specially designed mobile machinery for nontransportation functions. Tax return forms 2011 A self-propelled vehicle is not a highway vehicle if all the following apply. Tax return forms 2011 The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Tax return forms 2011 The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Tax return forms 2011 The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Tax return forms 2011 Vehicles specially designed for off-highway transportation. Tax return forms 2011 A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Tax return forms 2011 To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Tax return forms 2011 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Tax return forms 2011 Nontransportation trailers and semitrailers. Tax return forms 2011 A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Tax return forms 2011 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Tax return forms 2011 Gross vehicle weight. Tax return forms 2011   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Tax return forms 2011 It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Tax return forms 2011 Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Tax return forms 2011   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Tax return forms 2011 Platform truck bodies 21 feet or less in length. Tax return forms 2011 Dry freight and refrigerated truck van bodies 24 feet or less in length. Tax return forms 2011 Dump truck bodies with load capacities of 8 cubic yards or less. Tax return forms 2011 Refuse packer truck bodies with load capacities of 20 cubic yards or less. Tax return forms 2011 For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Tax return forms 2011 R. Tax return forms 2011 B. Tax return forms 2011 2005-14 at www. Tax return forms 2011 irs. Tax return forms 2011 gov/pub/irs-irbs/irb05-14. Tax return forms 2011 pdf. Tax return forms 2011   The gross vehicle weight means the maximum total weight of a loaded vehicle. Tax return forms 2011 Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Tax return forms 2011 The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Tax return forms 2011 The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Tax return forms 2011 See Regulations section 145. Tax return forms 2011 4051-1(e)(3) for more information. Tax return forms 2011 Parts or accessories. Tax return forms 2011   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Tax return forms 2011 For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Tax return forms 2011 The tax applies in this case whether or not the retailer bills the parts or accessories separately. Tax return forms 2011   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Tax return forms 2011 The tax applies unless there is evidence to the contrary. Tax return forms 2011 For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Tax return forms 2011 The tax does not apply to parts and accessories that are spares or replacements. Tax return forms 2011   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Tax return forms 2011 Idling reduction device. Tax return forms 2011   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Tax return forms 2011 The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Tax return forms 2011 The EPA discusses idling reduction technologies on its website at www. Tax return forms 2011 epa. Tax return forms 2011 gov/smartway/technology/idling. Tax return forms 2011 htm. Tax return forms 2011 Separate purchase. Tax return forms 2011   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Tax return forms 2011 The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Tax return forms 2011 The installation occurs within 6 months after the vehicle is first placed in service. Tax return forms 2011   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Tax return forms 2011   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Tax return forms 2011 This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Tax return forms 2011   The tax does not apply if the installed part or accessory is a replacement part or accessory. Tax return forms 2011 The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Tax return forms 2011 However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Tax return forms 2011 Example. Tax return forms 2011 You bought a taxable vehicle and placed it in service on April 8. Tax return forms 2011 On May 3, you bought and installed parts and accessories at a cost of $850. Tax return forms 2011 On July 15, you bought and installed parts and accessories for $300. Tax return forms 2011 Tax of $138 (12% of $1,150) applies on July 15. Tax return forms 2011 Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Tax return forms 2011 First retail sale defined. Tax return forms 2011   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Tax return forms 2011 There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Tax return forms 2011 The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Tax return forms 2011 The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Tax return forms 2011 There is no registration requirement. Tax return forms 2011 Leases. Tax return forms 2011   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Tax return forms 2011 The tax is imposed on the lessor at the time of the lease. Tax return forms 2011   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Tax return forms 2011 The tax is imposed on the lessor at the time of the lease. Tax return forms 2011 Exported vehicle. Tax return forms 2011   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Tax return forms 2011 Tax on resale of tax-paid trailers and semitrailers. Tax return forms 2011   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Tax return forms 2011 The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Tax return forms 2011 The credit cannot exceed the tax on the resale. Tax return forms 2011 See Regulations section 145. Tax return forms 2011 4052-1(a)(4) for information on the conditions to allowance for the credit. Tax return forms 2011 Use treated as sale. Tax return forms 2011   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Tax return forms 2011 Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Tax return forms 2011 The tax attaches when the use begins. Tax return forms 2011   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Tax return forms 2011   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Tax return forms 2011   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Tax return forms 2011 Presumptive retail sales price. Tax return forms 2011   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Tax return forms 2011 If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Tax return forms 2011 Table 6-1 outlines the appropriate tax base calculation for various transactions. Tax return forms 2011   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Tax return forms 2011 But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Tax return forms 2011 Sale. Tax return forms 2011   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Tax return forms 2011 Long-term lease. Tax return forms 2011   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Tax return forms 2011 Short-term lease. Tax return forms 2011   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Tax return forms 2011   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Tax return forms 2011   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Tax return forms 2011 Related person. Tax return forms 2011   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Tax return forms 2011 Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Tax return forms 2011 Table 6-1. Tax return forms 2011 Tax Base IF the transaction is a. Tax return forms 2011 . Tax return forms 2011 . Tax return forms 2011 THEN figuring the base by using the. Tax return forms 2011 . Tax return forms 2011 . Tax return forms 2011 Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Tax return forms 2011   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Tax return forms 2011   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Tax return forms 2011 However, you do add a markup if all the following apply. Tax return forms 2011 You do not perform any significant activities relating to the processing of the sale of a taxable article. Tax return forms 2011 The main reason for processing the sale through you is to avoid or evade the presumed markup. Tax return forms 2011 You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Tax return forms 2011 In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Tax return forms 2011 Determination of tax base. Tax return forms 2011   These rules apply to both normal retail sales price and presumptive retail sales price computations. Tax return forms 2011 To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Tax return forms 2011 However, see Presumptive retail sales price, earlier. Tax return forms 2011 Exclusions from tax base. Tax return forms 2011   Exclude from the tax base the retail excise tax imposed on the sale. Tax return forms 2011 Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Tax return forms 2011 Also exclude the value of any used component of the article furnished by the first user of the article. Tax return forms 2011   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Tax return forms 2011 These expenses are those incurred in delivery from the retail dealer to the customer. Tax return forms 2011 In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Tax return forms 2011   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Tax return forms 2011 For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Tax return forms 2011 Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Tax return forms 2011 Sales not at arm's length. Tax return forms 2011   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Tax return forms 2011   A sale is not at arm's length if either of the following apply. Tax return forms 2011 One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Tax return forms 2011 The sale is made under special arrangements between a seller and a purchaser. Tax return forms 2011 Installment sales. Tax return forms 2011   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Tax return forms 2011 The tax is figured on the entire sales price. Tax return forms 2011 No part of the tax is deferred because the sales price is paid in installments. Tax return forms 2011 Repairs and modifications. Tax return forms 2011   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Tax return forms 2011 This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Tax return forms 2011 However, this exception generally does not apply to an article that was not subject to the tax when it was new. Tax return forms 2011 Further manufacture. Tax return forms 2011   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Tax return forms 2011 Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Tax return forms 2011 Combining an article with an item in this list does not give rise to taxability. Tax return forms 2011 However, see Parts or accessories discussed earlier. Tax return forms 2011 Articles exempt from tax. Tax return forms 2011   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Tax return forms 2011 Rail trailers and rail vans. Tax return forms 2011   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Tax return forms 2011 Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Tax return forms 2011 Parts and accessories. Tax return forms 2011   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Tax return forms 2011 Trash containers. Tax return forms 2011   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Tax return forms 2011 It is designed to be used as a trash container. Tax return forms 2011 It is not designed to carry freight other than trash. Tax return forms 2011 It is not designed to be permanently mounted on or affixed to a truck chassis or body. Tax return forms 2011 House trailers. Tax return forms 2011   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Tax return forms 2011 Camper coaches or bodies for self-propelled mobile homes. Tax return forms 2011   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Tax return forms 2011 Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Tax return forms 2011 Farm feed, seed, and fertilizer equipment. Tax return forms 2011   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Tax return forms 2011 This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Tax return forms 2011 Ambulances and hearses. Tax return forms 2011   This is any ambulance, hearse, or combination ambulance-hearse. Tax return forms 2011 Truck-tractors. Tax return forms 2011   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Tax return forms 2011 Concrete mixers. Tax return forms 2011   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Tax return forms 2011 This exemption does not apply to the chassis on which the article is mounted. Tax return forms 2011 Sales exempt from tax. Tax return forms 2011   The following sales are ordinarily exempt from tax. Tax return forms 2011 Sales to a state or local government for its exclusive use. Tax return forms 2011 Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Tax return forms 2011 Sales to a nonprofit educational organization for its exclusive use. Tax return forms 2011 Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Tax return forms 2011 Sales for use by the purchaser for further manufacture of other taxable articles (see below). Tax return forms 2011 Sales for export or for resale by the purchaser to a second purchaser for export. Tax return forms 2011 Sales to the United Nations for official use. Tax return forms 2011 Registration requirement. Tax return forms 2011   In general, the seller and buyer must be registered for a sale to be tax free. Tax return forms 2011 See the Form 637 instructions for more information. Tax return forms 2011 Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Tax return forms 2011 Further manufacture. Tax return forms 2011   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Tax return forms 2011 Credits or refunds. Tax return forms 2011   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Tax return forms 2011 The person using the article as a component part is eligible for the credit or refund. Tax return forms 2011   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Tax return forms 2011 A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Tax return forms 2011   See also Conditions to allowance in chapter 5. Tax return forms 2011 Tire credit. Tax return forms 2011   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Tax return forms 2011 The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Tax return forms 2011 This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Tax return forms 2011 Prev  Up  Next   Home   More Online Publications
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The Tax Return Forms 2011

Tax return forms 2011 18. Tax return forms 2011   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Tax return forms 2011 Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Tax return forms 2011                 Name, address, and employer identification number of seller in subsequent sale             2. Tax return forms 2011                 Name, address, and employer identification number of the buyer in subsequent sale             3. Tax return forms 2011         Date and location of subsequent sale             4. Tax return forms 2011         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Tax return forms 2011       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Tax return forms 2011                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Tax return forms 2011                     First Taxpayer's name, address and employer identification number     2. Tax return forms 2011                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Tax return forms 2011           Date and location of removal, entry, or sale       4. Tax return forms 2011           Volume and type of taxable fuel removed, entered or sold     5. Tax return forms 2011 Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Tax return forms 2011           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Tax return forms 2011       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Tax return forms 2011             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Tax return forms 2011                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Tax return forms 2011 )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Tax return forms 2011       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Tax return forms 2011 Invoice or delivery ticket number       2. Tax return forms 2011 (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Tax return forms 2011 Effective date       2. Tax return forms 2011 Expiration date       (period not to exceed 1 year after the effective date)       3. Tax return forms 2011 Type (or types) of gasoline blendstocks     4. Tax return forms 2011 Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Tax return forms 2011         Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax return forms 2011       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Tax return forms 2011 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Tax return forms 2011       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax return forms 2011       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax return forms 2011     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Tax return forms 2011       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Tax return forms 2011 )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Tax return forms 2011 Buyer's registration has not been revoked     or suspended. Tax return forms 2011         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Tax return forms 2011                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Tax return forms 2011 A single purchase on invoice or delivery ticket number . Tax return forms 2011                 2. Tax return forms 2011 All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Tax return forms 2011 If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Tax return forms 2011                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Tax return forms 2011                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax return forms 2011                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Tax return forms 2011                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Tax return forms 2011 )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Tax return forms 2011       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Tax return forms 2011 Invoice or delivery ticket number       2. Tax return forms 2011 (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Tax return forms 2011 Effective date         2. Tax return forms 2011 Expiration date         (period not to exceed 1 year after the effective date)         3. Tax return forms 2011 Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Tax return forms 2011       Buyer will provide a new certificate to the seller if any information in this certificate changes. Tax return forms 2011       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Tax return forms 2011       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax return forms 2011     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Tax return forms 2011       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Tax return forms 2011 )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Tax return forms 2011       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Tax return forms 2011 Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Tax return forms 2011       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax return forms 2011 Invoice or delivery ticket number       2. Tax return forms 2011 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax return forms 2011 Effective date       2. Tax return forms 2011 Expiration date (period not to exceed 1 year after the effective date)       3. Tax return forms 2011 Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Tax return forms 2011       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Tax return forms 2011       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Tax return forms 2011       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Tax return forms 2011     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Tax return forms 2011     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Tax return forms 2011       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Tax return forms 2011 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax return forms 2011 The kerosene to which this waiver relates is purchased for — (check one):       1. Tax return forms 2011 □ Use on a farm for farming purposes,       2. Tax return forms 2011 □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Tax return forms 2011 □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Tax return forms 2011 □ The exclusive use of a qualified blood collector organization,       5. Tax return forms 2011 □ The exclusive use of a nonprofit educational organization,       6. Tax return forms 2011 □ Use in an aircraft owned by an aircraft museum,       7. Tax return forms 2011 □ Use in military aircraft, or       8. Tax return forms 2011 □ Use in commercial aviation (other than foreign trade). Tax return forms 2011     B. Tax return forms 2011 This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Tax return forms 2011 Invoice or delivery ticket number           2. Tax return forms 2011 Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Tax return forms 2011 Effective date           2. Tax return forms 2011 Expiration date (period not to exceed 1 year after the effective date)           3. Tax return forms 2011 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax return forms 2011       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Tax return forms 2011       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Tax return forms 2011       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Tax return forms 2011       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Tax return forms 2011 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Tax return forms 2011       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Tax return forms 2011 Invoice or delivery ticket number       2. Tax return forms 2011 Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Tax return forms 2011 Effective date       2. Tax return forms 2011 Expiration date (period not to exceed 1 year after the effective date)       3. Tax return forms 2011 Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax return forms 2011       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Tax return forms 2011       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Tax return forms 2011       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Tax return forms 2011 )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Tax return forms 2011       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Tax return forms 2011 Invoice or delivery ticket number       2. Tax return forms 2011 Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Tax return forms 2011 Effective date       2. Tax return forms 2011 Expiration date (period not to exceed 1 year after the effective date)       3. Tax return forms 2011 Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Tax return forms 2011       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Tax return forms 2011       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Tax return forms 2011       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Tax return forms 2011       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Tax return forms 2011 )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Tax return forms 2011             Producer's name, address, and employer identification number (EIN)   2. Tax return forms 2011             Name, address, and EIN of person buying the biodiesel from Producer   3. Tax return forms 2011       Date and location of sale to buyer   4. Tax return forms 2011 This certificate applies to gallons of biodiesel. Tax return forms 2011   5. Tax return forms 2011 Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Tax return forms 2011             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Tax return forms 2011 Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Tax return forms 2011       Producer is registered as a biodiesel producer with registration number . Tax return forms 2011  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Tax return forms 2011       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Tax return forms 2011 S. Tax return forms 2011 C. Tax return forms 2011 7545). Tax return forms 2011       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Tax return forms 2011 )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax return forms 2011 Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Tax return forms 2011     B. Tax return forms 2011 This certificate applies to the following (complete as applicable):       1. Tax return forms 2011   If this is a single purchase certificate, check here □ and enter:           a. Tax return forms 2011 Invoice or delivery ticket number           b. Tax return forms 2011 Number of gallons       2. Tax return forms 2011   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Tax return forms 2011 Effective date           b. Tax return forms 2011 Expiration date   (period not to exceed 1 year after effective date)           c. Tax return forms 2011 Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax return forms 2011     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Tax return forms 2011     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Tax return forms 2011     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Tax return forms 2011 )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax return forms 2011 The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Tax return forms 2011     B. Tax return forms 2011 This certificate applies to the following (complete as applicable):       1. Tax return forms 2011   If this is a single purchase certificate, check here □ and enter:           a. Tax return forms 2011 Invoice or delivery ticket number           b. Tax return forms 2011 Number of gallons       2. Tax return forms 2011   This is a certificate covering all purchases under a specified account or order number:           a. Tax return forms 2011 Effective date           b. Tax return forms 2011 Expiration date   (period not to exceed 1 year after effective date)           c. Tax return forms 2011 Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Tax return forms 2011     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Tax return forms 2011     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Tax return forms 2011 )               Name, Address, and Employer Identification Number of Credit Card Issuer. Tax return forms 2011     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Tax return forms 2011 Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Tax return forms 2011 Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Tax return forms 2011     C. Tax return forms 2011 This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Tax return forms 2011 Effective date of certificate           b. Tax return forms 2011 Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Tax return forms 2011 Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Tax return forms 2011     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Tax return forms 2011     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Tax return forms 2011     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Tax return forms 2011 )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Tax return forms 2011                   Reseller's name, address, and employer identification number (EIN)   2. Tax return forms 2011                   Name, address, and EIN of Reseller's buyer   3. Tax return forms 2011       Date and location of sale to buyer   4. Tax return forms 2011 Volume of biodiesel sold   5. Tax return forms 2011 Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Tax return forms 2011       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Tax return forms 2011       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Tax return forms 2011           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications