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Amend 2010 Tax

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Amend 2010 Tax

Amend 2010 tax 7. Amend 2010 tax   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Amend 2010 tax The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Amend 2010 tax The person providing the voyage (the operator of the vessel) is liable for the tax. Amend 2010 tax Voyage. Amend 2010 tax   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Amend 2010 tax The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Amend 2010 tax The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Amend 2010 tax Passenger. Amend 2010 tax   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Amend 2010 tax Example 1. Amend 2010 tax John Smith works as a guest lecturer. Amend 2010 tax The cruise line hired him for the benefit of the passengers. Amend 2010 tax Therefore, he is engaged in the business of the vessel and is not a passenger. Amend 2010 tax Example 2. Amend 2010 tax Marian Green is a travel agent. Amend 2010 tax She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Amend 2010 tax She is a passenger. Amend 2010 tax Taxable situations. Amend 2010 tax   There are two taxable situations. Amend 2010 tax The first situation involves voyages on commercial passenger vessels extending over one or more nights. Amend 2010 tax A voyage extends over one or more nights if it extends for more than 24 hours. Amend 2010 tax A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Amend 2010 tax   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Amend 2010 tax Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Amend 2010 tax 45 statute miles) from low tide on the coastline. Amend 2010 tax If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Amend 2010 tax The tax applies regardless of the duration of the voyage. Amend 2010 tax A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Amend 2010 tax Exemptions. Amend 2010 tax   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Amend 2010 tax Prev  Up  Next   Home   More Online Publications

Protect Yourself Online

Every day, millions of computer users share files online. Whether it is music, games, video, or software, peer-to-peer (P2P) file sharing allows users to share all kinds of content. To share files, you download special software that connects your computer to an informal network of other computers running the same software. Millions of users could be connected to each other through this software at one time. The software is often free and easy to access.

However, file sharing can have a number of risks. For example, when you are connected to file-sharing programs, you could unknowingly allow others to copy private files you never intended to share. You could download material that is protected by copyright laws and find yourself mired in legal issues. You could download a virus or facilitate a security breach. Or you could unwittingly download pornography labeled as something else.

To secure the personal information stored on your computer, the FTC suggests that you:

  • Set up the file-sharing software very carefully.
  • Be aware of spyware. Use a good anti-spyware program.
  • Close your connection when you're not using it.
  • Use an effective anti-virus program and update it regularly.
  • Talk with your family about file sharing.

For more complete information on P2P, visit the FTC's website, OnguardOnline.

Online Copyright Issues

Quite simply, to make or download unauthorized copies of software is to break the law, no matter how many copies are involved. Whether you are casually making a few copies for friends, loaning disks, distributing and/or downloading pirated software via the Internet, or buying a single software program and then installing it on 100 computers, you are committing a copyright infringement. It doesn't matter if you make money or not. If you or your company is caught copying software, you may be held liable under both civil and criminal law.

If the copyright owner brings a civil action against you, the owner can stop you from using its software immediately and can also request monetary damages. The copyright owner can sue for as much as $150,000 for each program copied. In addition, the government can criminally prosecute you for copyright infringement. If convicted, you can be fined up to $250,000, be sentenced to jail for up to five years, or both.

For more information contact the U.S. Department of Justice or the Business Software alliance, with content on online piracy issues.

The Amend 2010 Tax

Amend 2010 tax Publication 541 - Additional Material Prev  Up  Next   Home   More Online Publications