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Turbo Tax Free State Efile

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Turbo Tax Free State Efile

Turbo tax free state efile Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbo tax free state efile Tax questions. Turbo tax free state efile What's New Federal tax benefits for same-sex married couples. Turbo tax free state efile   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Turbo tax free state efile For more information, see Publication 501. Turbo tax free state efile Health flexible spending arrangements (FSAs). Turbo tax free state efile  The following rules apply to health FSAs for plan years beginning after December 31, 2012. Turbo tax free state efile Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). Turbo tax free state efile Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. Turbo tax free state efile For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. Turbo tax free state efile Reminders Future Developments. Turbo tax free state efile  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. Turbo tax free state efile IRS. Turbo tax free state efile gov/pub969. Turbo tax free state efile Photographs of missing children. Turbo tax free state efile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbo tax free state efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax free state efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbo tax free state efile Introduction Various programs are designed to give individuals tax advantages to offset health care costs. Turbo tax free state efile This publication explains the following programs. Turbo tax free state efile Health savings accounts (HSAs). Turbo tax free state efile Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Turbo tax free state efile Health flexible spending arrangements (FSAs). Turbo tax free state efile Health reimbursement arrangements (HRAs). Turbo tax free state efile An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Turbo tax free state efile Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. Turbo tax free state efile Employer contributions are not included in income. Turbo tax free state efile Distributions from an HSA that are used to pay qualified medical expenses are not taxed. Turbo tax free state efile An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. Turbo tax free state efile Contributions by the individual are deductible whether or not the individual itemizes deductions. Turbo tax free state efile Employer contributions are not included in income. Turbo tax free state efile Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. Turbo tax free state efile A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. Turbo tax free state efile Contributions can only be made by Medicare. Turbo tax free state efile The contributions are not included in your income. Turbo tax free state efile Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. Turbo tax free state efile A health FSA may receive contributions from an eligible individual. Turbo tax free state efile Employers may also contribute. Turbo tax free state efile Contributions are not includible in income. Turbo tax free state efile Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. Turbo tax free state efile An HRA must receive contributions from the employer only. Turbo tax free state efile Employees may not contribute. Turbo tax free state efile Contributions are not includible in income. Turbo tax free state efile Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. Turbo tax free state efile Comments and suggestions. Turbo tax free state efile   We welcome your comments about this publication and your suggestions for future editions. Turbo tax free state efile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax free state efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax free state efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax free state efile   You can send your comments from www. Turbo tax free state efile irs. Turbo tax free state efile gov/formspubs. Turbo tax free state efile Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbo tax free state efile ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbo tax free state efile Ordering forms and publications. Turbo tax free state efile   Visit www. Turbo tax free state efile irs. Turbo tax free state efile gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbo tax free state efile Internal Revenue Service 1201 N. Turbo tax free state efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbo tax free state efile   If you have a tax question, check the information available on IRS. Turbo tax free state efile gov or call 1-800-829-1040. Turbo tax free state efile We cannot answer tax questions sent to either of the above addresses. Turbo tax free state efile Prev  Up  Next   Home   More Online Publications
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Tax Exempt Bonds FAQs Regarding Reissuance
Frequently asked questions regarding the application of reissuance rules under section 1001 of the Internal Revenue Code.

Frequently Asked Questions on Tax Credit Bonds and Specified Tax Credit bonds
List of question and answers concerning Tax Credit and Specified Tax Credit Bonds.

Frequently Asked Questions on Filing Requirements for Build America Bonds, Recovery Zone Economic Development Bonds and Specified Tax Credit Bonds
FAQs on filing build America, recovery zone economic development, and specified tax credit bonds.

Frequently Asked Questions on Build America Bonds and Recovery Zone Ecomonic Development Bonds
Frequently asked questions on Build America and Recovery Zone Ecomonic Development bonds.

Tax Exempt Bond FAQs Regarding Record Retention Requirements
During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.

Page Last Reviewed or Updated: 26-Mar-2014

The Turbo Tax Free State Efile

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