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Understanding your CP49 Notice

We sent you this notice to tell you we used all or part of your refund to pay a tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund.
  • Contact us if you disagree.

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Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

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You'll receive a refund check for any part we didn't use.

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Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

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How to get help

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You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Aarp Free Tax Preparation

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