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2005 Tax Return

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2005 Tax Return

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Tax Scams - How to Report Them

Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. If you become aware of any abusive tax scams, please report them to the appropriate contact below.

Reporting Tax Scams

Promoters of Abusive Tax Schemes or Preparers of Fraudulent Returns

Common abusive tax scams include anti-tax law, home-based business, trust, and off-shore schemes.

To report promoters of these scheme types or any other types you are aware of that are not listed here, please send a completed referral form, along with any promotional materials to the Lead Development Center:

Mail:
Internal Revenue Service Lead Development Center
Stop MS5040
24000 Avila Road
Laguna Niguel, California 92677-3405

Fax: (877) 477-9135

Abusive Transaction Involving a Retirement Plan

The Abusive Transaction Hotline provides people a way to share information (anonymously, if preferred) about abusive tax shelters and emerging issues that may be abusive in retirement plans.

Find out which listed transactions have been determined by the IRS to be tax avoidance transactions and how to report them.

Abusive Transaction Involving an Exempt Organization

Exempt organizations are, at times, used by for-profit entities as accommodation parties in abusive tax avoidance transactions.

Visit the Exempt Organization Abusive Tax Avoidance Transactions page for information on how to report these schemes using Form 13909, Tax-Exempt Organization Complaint (Referral) Form.

Abusive Tax Shelters and Transactions

The IRS maintains an abusive tax shelter hotline that people can use to provide information (anonymously, if preferred) about abusive tax shelters. Office of Tax Shelter Analysis is primarily interested in potentially abusive transactions that may be employed by many taxpayers and could pose a significant compliance risk to the IRS.

How Do You Report Suspected Tax Fraud Activity?

Quick reference chart outlines how to report suspected tax fraud activity in different situations.

Information for Tax Professionals on the Common Types of Schemes

Page Last Reviewed or Updated: 15-Nov-2013

The 2005 Tax Return

2005 tax return 5. 2005 tax return   Manufacturers Taxes Table of Contents Importer. 2005 tax return Use considered sale. 2005 tax return Lease considered sale. 2005 tax return Bonus goods. 2005 tax return Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2005 tax return Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2005 tax return CoalExported. 2005 tax return Taxable TiresQualifying intercity or local bus. 2005 tax return Qualifying school bus. 2005 tax return Gas Guzzler TaxVehicles not subject to tax. 2005 tax return Imported automobiles. 2005 tax return VaccinesConditions to allowance. 2005 tax return Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 2005 tax return Manufacturer. 2005 tax return   The term “manufacturer” includes a producer or importer. 2005 tax return A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 2005 tax return If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 2005 tax return   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2005 tax return The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 2005 tax return Importer. 2005 tax return   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 2005 tax return Sale. 2005 tax return   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 2005 tax return Use considered sale. 2005 tax return   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2005 tax return Lease considered sale. 2005 tax return   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2005 tax return However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 2005 tax return Manufacturers taxes based on sale price. 2005 tax return   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 2005 tax return The taxes imposed on coal are based either on the sale price or the weight. 2005 tax return   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 2005 tax return However, you include certain charges made when a taxable article is sold and you exclude others. 2005 tax return To figure the price on which you base the tax, use the following rules. 2005 tax return Include both the following charges in the price. 2005 tax return Any charge for coverings or containers (regardless of their nature). 2005 tax return Any charge incident to placing the article in a condition packed ready for shipment. 2005 tax return Exclude all the following amounts from the price. 2005 tax return The manufacturers excise tax, whether or not it is stated as a separate charge. 2005 tax return The transportation charges pursuant to the sale. 2005 tax return The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2005 tax return Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 2005 tax return Discounts, rebates, and similar allowances actually granted to the purchaser. 2005 tax return Local advertising charges. 2005 tax return A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 2005 tax return Charges for warranty paid at the purchaser's option. 2005 tax return However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 2005 tax return Bonus goods. 2005 tax return   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2005 tax return Figure the tax only on the sale price attributable to the taxable articles. 2005 tax return Example. 2005 tax return A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2005 tax return The sale price of the shipment is $1,500. 2005 tax return The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2005 tax return Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 2005 tax return The remaining $375 is allocated to the nontaxable articles. 2005 tax return Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2005 tax return When the title passes depends on the intention of the parties as gathered from the contract of sale. 2005 tax return In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2005 tax return If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2005 tax return The manufacturer is liable for the tax. 2005 tax return Partial payments. 2005 tax return   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 2005 tax return To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2005 tax return Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2005 tax return Sale of an article to a state or local government for the exclusive use of the state or local government. 2005 tax return This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2005 tax return State is defined in Definitions in chapter 1. 2005 tax return Sale of an article to a nonprofit educational organization for its exclusive use. 2005 tax return This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2005 tax return Nonprofit educational organization is defined under Communications Tax in chapter 4. 2005 tax return Sale of an article to a qualified blood collector organization. 2005 tax return This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2005 tax return Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2005 tax return Sale of an article for use by the purchaser as supplies for vessels. 2005 tax return This exemption does not apply to the taxes on coal and vaccines. 2005 tax return Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 2005 tax return Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 2005 tax return This exemption does not apply to the tax on coal and tires. 2005 tax return Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2005 tax return If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 2005 tax return Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2005 tax return The article may be exported to a foreign country or to a possession of the United States. 2005 tax return A vaccine shipped to a possession of the United States is not considered to be exported. 2005 tax return If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 2005 tax return Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2005 tax return S. 2005 tax return jurisdiction in Alaska. 2005 tax return For tire exemptions, see section 4221(e)(2). 2005 tax return Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2005 tax return Registration requirements. 2005 tax return   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2005 tax return See the Form 637 instructions for more information. 2005 tax return Exceptions to registration requirements. 2005 tax return   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 2005 tax return Certification requirement. 2005 tax return   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 2005 tax return The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 2005 tax return   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 2005 tax return See Regulations section 48. 2005 tax return 4221-5(c) for the certificate requirements. 2005 tax return   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 2005 tax return See Regulations section 48. 2005 tax return 4221-4(d) for the certificate requirements. 2005 tax return Proof of export requirement. 2005 tax return   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2005 tax return See Regulations section 48. 2005 tax return 4221-3(d) for evidence that qualifies as proof of exportation. 2005 tax return Proof of resale for further manufacture requirement. 2005 tax return   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 2005 tax return See Regulations section 48. 2005 tax return 4221-2(c) for evidence that qualifies as proof of resale. 2005 tax return Information to be furnished to purchaser. 2005 tax return   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 2005 tax return Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 2005 tax return The claim must set forth in detail the facts upon which the claim is based. 2005 tax return Uses, sales, and exports. 2005 tax return   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 2005 tax return Export. 2005 tax return   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 2005 tax return In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2005 tax return Price readjustments. 2005 tax return   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 2005 tax return Conditions to allowance. 2005 tax return   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 2005 tax return The claimant sold the article at a tax-excluded price. 2005 tax return The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2005 tax return The person has obtained the written consent of the ultimate vendor to make the claim. 2005 tax return The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2005 tax return Claim for further manufacture. 2005 tax return   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2005 tax return The name and address of the manufacturer and the date of payment. 2005 tax return An identification of the article for which the credit or refund is claimed. 2005 tax return The amount of tax paid on the article and the date on which it was paid. 2005 tax return Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 2005 tax return An identification of the second article. 2005 tax return   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 2005 tax return The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2005 tax return Claim for price readjustment. 2005 tax return   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 2005 tax return A description of the circumstances that gave rise to the price readjustment. 2005 tax return An identification of the article whose price was readjusted. 2005 tax return The price at which the article was sold. 2005 tax return The amount of tax paid on the article and the date on which it was paid. 2005 tax return The name and address of the purchaser. 2005 tax return The amount repaid to the purchaser or credited to the purchaser's account. 2005 tax return Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2005 tax return This includes any parts or accessories sold on or in connection with the sale of those articles. 2005 tax return Pay this tax with Form 720. 2005 tax return No tax deposits are required. 2005 tax return Sport fishing equipment includes all the following items. 2005 tax return Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 2005 tax return Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 2005 tax return The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 2005 tax return Fishing tip-ups and tilts. 2005 tax return Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2005 tax return See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2005 tax return Fishing rods and fishing poles. 2005 tax return   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2005 tax return The tax is paid by the manufacturer, producer, or importer. 2005 tax return Fishing tackle boxes. 2005 tax return   The tax on fishing tackle boxes is 3% of the sales price. 2005 tax return The tax is paid by the manufacturer, producer, or importer. 2005 tax return Electric outboard boat motors. 2005 tax return   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2005 tax return This includes any parts or accessories sold on or in connection with the sale of those articles. 2005 tax return Certain equipment resale. 2005 tax return   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2005 tax return If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2005 tax return If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 2005 tax return The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2005 tax return   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 2005 tax return The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2005 tax return Related person. 2005 tax return   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 2005 tax return Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2005 tax return 11) of the sales price. 2005 tax return The tax is paid by the manufacturer, producer, or importer. 2005 tax return It applies to bows having a peak draw weight of 30 pounds or more. 2005 tax return The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 2005 tax return Pay this tax with Form 720. 2005 tax return No tax deposits are required. 2005 tax return Arrow Shafts The tax on arrow shafts is listed on Form 720. 2005 tax return The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 2005 tax return It measures 18 inches or more in overall length. 2005 tax return It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2005 tax return Exemption for certain wooden arrows. 2005 tax return   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 2005 tax return It measures 5/16 of an inch or less in diameter. 2005 tax return It is not suitable for use with a taxable bow, described earlier. 2005 tax return Pay this tax with Form 720. 2005 tax return No tax deposits are required. 2005 tax return Coal A tax is imposed on the first sale of coal mined in the United States. 2005 tax return The producer of the coal is liable for the tax. 2005 tax return The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2005 tax return Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 2005 tax return A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 2005 tax return The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 2005 tax return Tax rates. 2005 tax return   The tax on underground-mined coal is the lower of: $1. 2005 tax return 10 a ton, or 4. 2005 tax return 4% of the sale price. 2005 tax return   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2005 tax return 4% of the sale price. 2005 tax return   Coal will be taxed at the 4. 2005 tax return 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2005 tax return 50 a ton for surface-mined coal. 2005 tax return Apply the tax proportionately if a sale or use includes a portion of a ton. 2005 tax return Example. 2005 tax return If you sell 21,000 pounds (10. 2005 tax return 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2005 tax return The tax is $1. 2005 tax return 10 × 10. 2005 tax return 5 tons ($11. 2005 tax return 55). 2005 tax return Coal production. 2005 tax return   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2005 tax return Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2005 tax return   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2005 tax return In some cases, a single mine may yield coal from both surface mining and underground mining. 2005 tax return Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 2005 tax return Determining tonnage or selling price. 2005 tax return   The producer pays the tax on coal at the time of sale or use. 2005 tax return In figuring the selling price for applying the tax, the point of sale is f. 2005 tax return o. 2005 tax return b. 2005 tax return (free on board) mine or f. 2005 tax return o. 2005 tax return b. 2005 tax return cleaning plant if you clean the coal before selling it. 2005 tax return This applies even if you sell the coal for a delivered price. 2005 tax return The f. 2005 tax return o. 2005 tax return b. 2005 tax return mine or f. 2005 tax return o. 2005 tax return b. 2005 tax return cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 2005 tax return 4% rate. 2005 tax return   The tax applies to the full amount of coal sold. 2005 tax return However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 2005 tax return Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2005 tax return   Do not include in the sales price the excise tax imposed on coal. 2005 tax return Coal used by the producer. 2005 tax return   The tax on coal applies if the coal is used by the producer in other than a mining process. 2005 tax return A mining process means the same for this purpose as for percentage depletion. 2005 tax return For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 2005 tax return In this case, the tax applies only when you sell the coal. 2005 tax return The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 2005 tax return However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 2005 tax return   You must use a constructive sale price to figure the tax under the 4. 2005 tax return 4% rate if you use the coal in other than a mining process. 2005 tax return Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2005 tax return o. 2005 tax return b. 2005 tax return mine or cleaning plant. 2005 tax return Normally, you use the same constructive price used to figure your percentage depletion deduction. 2005 tax return Blending. 2005 tax return   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 2005 tax return Figure the tax separately for each type of coal in the blend. 2005 tax return Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 2005 tax return Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 2005 tax return However, the tax is limited to 4. 2005 tax return 4% of the sale price per ton of the blended coal. 2005 tax return Exemption from tax. 2005 tax return   The tax does not apply to sales of lignite and imported coal. 2005 tax return The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2005 tax return Exported. 2005 tax return   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 2005 tax return   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 2005 tax return For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 2005 tax return   Proof of export includes any of the following items. 2005 tax return A copy of the export bill of lading issued by the delivering carrier. 2005 tax return A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2005 tax return A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2005 tax return If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2005 tax return Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2005 tax return A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2005 tax return 0945 ($. 2005 tax return 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 2005 tax return The three categories for reporting the tax and the tax rate are listed below. 2005 tax return Taxable tires other than biasply or super single tires at $. 2005 tax return 0945. 2005 tax return Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2005 tax return 04725. 2005 tax return Taxable tires, super single tires designed for steering at $. 2005 tax return 0945. 2005 tax return A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 2005 tax return A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 2005 tax return A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2005 tax return Special rule, manufacturer's retail stores. 2005 tax return   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 2005 tax return Tires on imported articles. 2005 tax return   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 2005 tax return Tires exempt from tax. 2005 tax return   The tax on taxable tires does not apply to the following items. 2005 tax return Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 2005 tax return Tire carcasses not suitable for commercial use. 2005 tax return Tires for use on qualifying intercity, local, and school buses. 2005 tax return For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2005 tax return Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2005 tax return Tires of a type used exclusively on mobile machinery. 2005 tax return A taxable tire used on mobile machinery is not exempt from tax. 2005 tax return Qualifying intercity or local bus. 2005 tax return   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 2005 tax return Qualifying school bus. 2005 tax return   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2005 tax return Credit or refund. 2005 tax return   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 2005 tax return   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 2005 tax return   The person who paid the tax is eligible to make the claim. 2005 tax return Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 2005 tax return 5 miles per gallon. 2005 tax return If you import an automobile for personal use, you may be liable for this tax. 2005 tax return Figure the tax on Form 6197, as discussed later. 2005 tax return The tax rate is based on fuel economy rating. 2005 tax return The tax rates for the gas guzzler tax are shown on Form 6197. 2005 tax return A person that lengthens an existing automobile is the manufacturer of an automobile. 2005 tax return Automobiles. 2005 tax return   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 2005 tax return Vehicles not subject to tax. 2005 tax return   For the gas guzzler tax, the following vehicles are not considered automobiles. 2005 tax return Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2005 tax return Vehicles operated exclusively on a rail or rails. 2005 tax return Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 2005 tax return Vehicles treated under 49 U. 2005 tax return S. 2005 tax return C. 2005 tax return 32901 (1978) as non-passenger automobiles. 2005 tax return This includes limousines manufactured primarily to transport more than 10 persons. 2005 tax return   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 2005 tax return   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2005 tax return Model type. 2005 tax return   Model type is a particular class of automobile as determined by EPA regulations. 2005 tax return Fuel economy. 2005 tax return   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2005 tax return 1 mile as figured by the EPA. 2005 tax return Imported automobiles. 2005 tax return   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2005 tax return An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 2005 tax return   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 2005 tax return   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 2005 tax return A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 2005 tax return   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 2005 tax return Exemptions. 2005 tax return   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 2005 tax return However, see Vehicles not subject to tax, earlier. 2005 tax return Form 6197. 2005 tax return   Use Form 6197 to figure your tax liability for each quarter. 2005 tax return Attach Form 6197 to your Form 720 for the quarter. 2005 tax return See the Form 6197 instructions for more information and the one-time filing rules. 2005 tax return Credit or refund. 2005 tax return   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 2005 tax return For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2005 tax return Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2005 tax return A taxable vaccine means any of the following vaccines. 2005 tax return Any vaccine containing diphtheria toxoid. 2005 tax return Any vaccine containing tetanus toxoid. 2005 tax return Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2005 tax return Any vaccine containing polio virus. 2005 tax return Any vaccine against measles. 2005 tax return Any vaccine against mumps. 2005 tax return Any vaccine against rubella. 2005 tax return Any vaccine against hepatitis A. 2005 tax return Any vaccine against hepatitis B. 2005 tax return Any vaccine against chicken pox. 2005 tax return Any vaccine against rotavirus gastroenteritis. 2005 tax return Any HIB vaccine. 2005 tax return Any conjugate vaccine against streptococcus pneumoniae. 2005 tax return Any trivalent vaccine against influenza or any other vaccine against influenza. 2005 tax return Any meningococcal vaccine. 2005 tax return Any vaccine against the human papillomavirus. 2005 tax return The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 2005 tax return The tax is $. 2005 tax return 75 per dose of each taxable vaccine. 2005 tax return The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2005 tax return 75 times the number of taxable vaccines. 2005 tax return Taxable use. 2005 tax return   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 2005 tax return Credit or refund. 2005 tax return   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 2005 tax return The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2005 tax return Conditions to allowance. 2005 tax return   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 2005 tax return Taxable Medical Devices Taxable medical devices. 2005 tax return   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2005 tax return 3% (. 2005 tax return 023) of the sales price. 2005 tax return A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 2005 tax return There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2005 tax return There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 2005 tax return See T. 2005 tax return D. 2005 tax return 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 2005 tax return More information. 2005 tax return   For more information on the medical device tax, see section 4191, T. 2005 tax return D. 2005 tax return 9604, and Notice 2012-77. 2005 tax return You can find T. 2005 tax return D. 2005 tax return 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2005 tax return R. 2005 tax return B. 2005 tax return 2012-52 at www. 2005 tax return irs. 2005 tax return gov/pub/irs-irbs/irb12-52. 2005 tax return pdf. 2005 tax return Prev  Up  Next   Home   More Online Publications