Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Did Not File 2012 Taxes

Amend 2009 Tax Return OnlineHow To File Tax AmendmentTax 2010Prepare 1040x OnlineFederal Income Tax AmendmentH R Block 2011How To File Tax Extension ElectronicallyWww Myfreetaxes Com Unitedwayhoco OrgH&r Block Sign In2012 Tax FormsFree State Tax ReturnForm 1040ez 20111040ez Form And InstructionsWww.1040x1040 Ez Turbo TaxAmended Tax ReturnsHr Block Online Free Tax Filing1040ez 20122012 1040ez Tax Form1040ez 2011 FormTaxes And Unemployment1040ez Tax FileHelp Amending Tax Return1040nr Filing OnlineH And R Block MilitaryHow To Do An Amended Tax ReturnFree Taxes OnlineFederal Tax Ez Form 2011Efile 1040ezIncome Tax 1040 EzTax Act 2010 DownloadIrs 2012 Tax Form 1040Tax Form 20122012 Tax How ComFile Amended Tax Return 2012State Tax Filing SoftwareIrs Forms 1040 Ez1040 Ez E File1040 Ez Tax FormTurbo Tax Self Employed

Did Not File 2012 Taxes

Did not file 2012 taxes 6. Did not file 2012 taxes   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Did not file 2012 taxes Vehicles not considered highway vehicles. Did not file 2012 taxes Idling reduction device. Did not file 2012 taxes Separate purchase. Did not file 2012 taxes Leases. Did not file 2012 taxes Exported vehicle. Did not file 2012 taxes Tax on resale of tax-paid trailers and semitrailers. Did not file 2012 taxes Use treated as sale. Did not file 2012 taxes Sale. Did not file 2012 taxes Long-term lease. Did not file 2012 taxes Short-term lease. Did not file 2012 taxes Related person. Did not file 2012 taxes Exclusions from tax base. Did not file 2012 taxes Sales not at arm's length. Did not file 2012 taxes Installment sales. Did not file 2012 taxes Repairs and modifications. Did not file 2012 taxes Further manufacture. Did not file 2012 taxes Rail trailers and rail vans. Did not file 2012 taxes Parts and accessories. Did not file 2012 taxes Trash containers. Did not file 2012 taxes House trailers. Did not file 2012 taxes Camper coaches or bodies for self-propelled mobile homes. Did not file 2012 taxes Farm feed, seed, and fertilizer equipment. Did not file 2012 taxes Ambulances and hearses. Did not file 2012 taxes Truck-tractors. Did not file 2012 taxes Concrete mixers. Did not file 2012 taxes Registration requirement. Did not file 2012 taxes Further manufacture. Did not file 2012 taxes 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. Did not file 2012 taxes Truck chassis and bodies. Did not file 2012 taxes Truck trailer and semitrailer chassis and bodies. Did not file 2012 taxes Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Did not file 2012 taxes 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. Did not file 2012 taxes A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Did not file 2012 taxes A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Did not file 2012 taxes A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Did not file 2012 taxes The seller is liable for the tax. Did not file 2012 taxes Chassis or body. Did not file 2012 taxes   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. Did not file 2012 taxes Highway vehicle. Did not file 2012 taxes   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. Did not file 2012 taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Did not file 2012 taxes 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. Did not file 2012 taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Did not file 2012 taxes A special kind of cargo, goods, supplies, or materials. Did not file 2012 taxes Some off-highway task unrelated to highway transportation, except as discussed next. Did not file 2012 taxes Vehicles not considered highway vehicles. Did not file 2012 taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Did not file 2012 taxes Specially designed mobile machinery for nontransportation functions. Did not file 2012 taxes A self-propelled vehicle is not a highway vehicle if all the following apply. Did not file 2012 taxes 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. Did not file 2012 taxes 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. Did not file 2012 taxes 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. Did not file 2012 taxes Vehicles specially designed for off-highway transportation. Did not file 2012 taxes 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. Did not file 2012 taxes 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. Did not file 2012 taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Did not file 2012 taxes Nontransportation trailers and semitrailers. Did not file 2012 taxes 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. Did not file 2012 taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Did not file 2012 taxes Gross vehicle weight. Did not file 2012 taxes   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. Did not file 2012 taxes 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. Did not file 2012 taxes 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. Did not file 2012 taxes   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Did not file 2012 taxes Platform truck bodies 21 feet or less in length. Did not file 2012 taxes Dry freight and refrigerated truck van bodies 24 feet or less in length. Did not file 2012 taxes Dump truck bodies with load capacities of 8 cubic yards or less. Did not file 2012 taxes Refuse packer truck bodies with load capacities of 20 cubic yards or less. Did not file 2012 taxes For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Did not file 2012 taxes R. Did not file 2012 taxes B. Did not file 2012 taxes 2005-14 at www. Did not file 2012 taxes irs. Did not file 2012 taxes gov/pub/irs-irbs/irb05-14. Did not file 2012 taxes pdf. Did not file 2012 taxes   The gross vehicle weight means the maximum total weight of a loaded vehicle. Did not file 2012 taxes Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Did not file 2012 taxes 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. Did not file 2012 taxes The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Did not file 2012 taxes See Regulations section 145. Did not file 2012 taxes 4051-1(e)(3) for more information. Did not file 2012 taxes Parts or accessories. Did not file 2012 taxes   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Did not file 2012 taxes 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. Did not file 2012 taxes The tax applies in this case whether or not the retailer bills the parts or accessories separately. Did not file 2012 taxes   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. Did not file 2012 taxes The tax applies unless there is evidence to the contrary. Did not file 2012 taxes 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. Did not file 2012 taxes The tax does not apply to parts and accessories that are spares or replacements. Did not file 2012 taxes   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. Did not file 2012 taxes Idling reduction device. Did not file 2012 taxes   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. Did not file 2012 taxes 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. Did not file 2012 taxes The EPA discusses idling reduction technologies on its website at www. Did not file 2012 taxes epa. Did not file 2012 taxes gov/smartway/technology/idling. Did not file 2012 taxes htm. Did not file 2012 taxes Separate purchase. Did not file 2012 taxes   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Did not file 2012 taxes The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Did not file 2012 taxes The installation occurs within 6 months after the vehicle is first placed in service. Did not file 2012 taxes   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Did not file 2012 taxes   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Did not file 2012 taxes This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Did not file 2012 taxes   The tax does not apply if the installed part or accessory is a replacement part or accessory. Did not file 2012 taxes 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. Did not file 2012 taxes 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. Did not file 2012 taxes Example. Did not file 2012 taxes You bought a taxable vehicle and placed it in service on April 8. Did not file 2012 taxes On May 3, you bought and installed parts and accessories at a cost of $850. Did not file 2012 taxes On July 15, you bought and installed parts and accessories for $300. Did not file 2012 taxes Tax of $138 (12% of $1,150) applies on July 15. Did not file 2012 taxes Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Did not file 2012 taxes First retail sale defined. Did not file 2012 taxes   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. Did not file 2012 taxes 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). Did not file 2012 taxes The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Did not file 2012 taxes 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. Did not file 2012 taxes There is no registration requirement. Did not file 2012 taxes Leases. Did not file 2012 taxes   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. Did not file 2012 taxes The tax is imposed on the lessor at the time of the lease. Did not file 2012 taxes   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. Did not file 2012 taxes The tax is imposed on the lessor at the time of the lease. Did not file 2012 taxes Exported vehicle. Did not file 2012 taxes   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. Did not file 2012 taxes Tax on resale of tax-paid trailers and semitrailers. Did not file 2012 taxes   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Did not file 2012 taxes The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Did not file 2012 taxes The credit cannot exceed the tax on the resale. Did not file 2012 taxes See Regulations section 145. Did not file 2012 taxes 4052-1(a)(4) for information on the conditions to allowance for the credit. Did not file 2012 taxes Use treated as sale. Did not file 2012 taxes   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. Did not file 2012 taxes Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Did not file 2012 taxes The tax attaches when the use begins. Did not file 2012 taxes   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. Did not file 2012 taxes   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. Did not file 2012 taxes   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. Did not file 2012 taxes Presumptive retail sales price. Did not file 2012 taxes   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Did not file 2012 taxes 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. Did not file 2012 taxes Table 6-1 outlines the appropriate tax base calculation for various transactions. Did not file 2012 taxes   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Did not file 2012 taxes But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Did not file 2012 taxes Sale. Did not file 2012 taxes   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. Did not file 2012 taxes Long-term lease. Did not file 2012 taxes   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. Did not file 2012 taxes Short-term lease. Did not file 2012 taxes   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. Did not file 2012 taxes   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. Did not file 2012 taxes   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. Did not file 2012 taxes Related person. Did not file 2012 taxes   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Did not file 2012 taxes 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. Did not file 2012 taxes Table 6-1. Did not file 2012 taxes Tax Base IF the transaction is a. Did not file 2012 taxes . Did not file 2012 taxes . Did not file 2012 taxes THEN figuring the base by using the. Did not file 2012 taxes . Did not file 2012 taxes . Did not file 2012 taxes 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. Did not file 2012 taxes   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. Did not file 2012 taxes   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Did not file 2012 taxes However, you do add a markup if all the following apply. Did not file 2012 taxes You do not perform any significant activities relating to the processing of the sale of a taxable article. Did not file 2012 taxes The main reason for processing the sale through you is to avoid or evade the presumed markup. Did not file 2012 taxes 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. Did not file 2012 taxes In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Did not file 2012 taxes Determination of tax base. Did not file 2012 taxes   These rules apply to both normal retail sales price and presumptive retail sales price computations. Did not file 2012 taxes 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. Did not file 2012 taxes However, see Presumptive retail sales price, earlier. Did not file 2012 taxes Exclusions from tax base. Did not file 2012 taxes   Exclude from the tax base the retail excise tax imposed on the sale. Did not file 2012 taxes 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. Did not file 2012 taxes Also exclude the value of any used component of the article furnished by the first user of the article. Did not file 2012 taxes   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. Did not file 2012 taxes These expenses are those incurred in delivery from the retail dealer to the customer. Did not file 2012 taxes 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. Did not file 2012 taxes   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. Did not file 2012 taxes 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. Did not file 2012 taxes Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Did not file 2012 taxes Sales not at arm's length. Did not file 2012 taxes   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. Did not file 2012 taxes   A sale is not at arm's length if either of the following apply. Did not file 2012 taxes 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. Did not file 2012 taxes The sale is made under special arrangements between a seller and a purchaser. Did not file 2012 taxes Installment sales. Did not file 2012 taxes   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. Did not file 2012 taxes The tax is figured on the entire sales price. Did not file 2012 taxes No part of the tax is deferred because the sales price is paid in installments. Did not file 2012 taxes Repairs and modifications. Did not file 2012 taxes   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. Did not file 2012 taxes This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Did not file 2012 taxes However, this exception generally does not apply to an article that was not subject to the tax when it was new. Did not file 2012 taxes Further manufacture. Did not file 2012 taxes   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. Did not file 2012 taxes 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. Did not file 2012 taxes Combining an article with an item in this list does not give rise to taxability. Did not file 2012 taxes However, see Parts or accessories discussed earlier. Did not file 2012 taxes Articles exempt from tax. Did not file 2012 taxes   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Did not file 2012 taxes Rail trailers and rail vans. Did not file 2012 taxes   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). Did not file 2012 taxes Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Did not file 2012 taxes Parts and accessories. Did not file 2012 taxes   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Did not file 2012 taxes Trash containers. Did not file 2012 taxes   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Did not file 2012 taxes It is designed to be used as a trash container. Did not file 2012 taxes It is not designed to carry freight other than trash. Did not file 2012 taxes It is not designed to be permanently mounted on or affixed to a truck chassis or body. Did not file 2012 taxes House trailers. Did not file 2012 taxes   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Did not file 2012 taxes Camper coaches or bodies for self-propelled mobile homes. Did not file 2012 taxes   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. Did not file 2012 taxes Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Did not file 2012 taxes Farm feed, seed, and fertilizer equipment. Did not file 2012 taxes   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Did not file 2012 taxes 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. Did not file 2012 taxes Ambulances and hearses. Did not file 2012 taxes   This is any ambulance, hearse, or combination ambulance-hearse. Did not file 2012 taxes Truck-tractors. Did not file 2012 taxes   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Did not file 2012 taxes Concrete mixers. Did not file 2012 taxes   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. Did not file 2012 taxes This exemption does not apply to the chassis on which the article is mounted. Did not file 2012 taxes Sales exempt from tax. Did not file 2012 taxes   The following sales are ordinarily exempt from tax. Did not file 2012 taxes Sales to a state or local government for its exclusive use. Did not file 2012 taxes Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Did not file 2012 taxes Sales to a nonprofit educational organization for its exclusive use. Did not file 2012 taxes 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. Did not file 2012 taxes Sales for use by the purchaser for further manufacture of other taxable articles (see below). Did not file 2012 taxes Sales for export or for resale by the purchaser to a second purchaser for export. Did not file 2012 taxes Sales to the United Nations for official use. Did not file 2012 taxes Registration requirement. Did not file 2012 taxes   In general, the seller and buyer must be registered for a sale to be tax free. Did not file 2012 taxes See the Form 637 instructions for more information. Did not file 2012 taxes 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. Did not file 2012 taxes Further manufacture. Did not file 2012 taxes   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. Did not file 2012 taxes Credits or refunds. Did not file 2012 taxes   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. Did not file 2012 taxes The person using the article as a component part is eligible for the credit or refund. Did not file 2012 taxes   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. Did not file 2012 taxes 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. Did not file 2012 taxes   See also Conditions to allowance in chapter 5. Did not file 2012 taxes Tire credit. Did not file 2012 taxes   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. Did not file 2012 taxes The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Did not file 2012 taxes 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. Did not file 2012 taxes Prev  Up  Next   Home   More Online Publications

Page not found

The requested page "/stateandlocal" could not be found.

The Did Not File 2012 Taxes

Did not file 2012 taxes Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Appendix A Please click here for the text description of the image. Did not file 2012 taxes Table A-1 and A-2 Please click here for the text description of the image. Did not file 2012 taxes Table A-3 and A-4 Please click here for the text description of the image. Did not file 2012 taxes Table A-5 and A-6 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-7 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-8 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-8 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-9 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-9 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-10 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A–10 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-11 Please click here for the text description of the image. Did not file 2012 taxes Table A-11 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-12 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-12 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-13, A-14 and A-14 (continued. Did not file 2012 taxes 1) Please click here for the text description of the image. Did not file 2012 taxes Table A-14 (continued. Did not file 2012 taxes 2) Please click here for the text description of the image. Did not file 2012 taxes Table A-15 Please click here for the text description of the image. Did not file 2012 taxes Table A-15 (continued) Please click here for the text description of the image. Did not file 2012 taxes Table A-16 Please click here for the text description of the image. Did not file 2012 taxes Table A-16 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-17 Please click here for the text description of the image. Did not file 2012 taxes Table A-17 (continued) Please click here for the text description of the image. Did not file 2012 taxes Table A-18 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-18 (continued) This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table A-19 and Table A-20 Please click here for the text description of the image. Did not file 2012 taxes Quality Indian Reservation Property Tables Please click here for the text description of the image. Did not file 2012 taxes Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Did not file 2012 taxes The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Did not file 2012 taxes It is shown as Table B-1. Did not file 2012 taxes The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Did not file 2012 taxes It is shown as Table B-2. Did not file 2012 taxes How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Did not file 2012 taxes Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Did not file 2012 taxes However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Did not file 2012 taxes Use the tables in the order shown below to determine the recovery period of your depreciable property. Did not file 2012 taxes Table B-1. Did not file 2012 taxes   Check Table B-1 for a description of the property. Did not file 2012 taxes If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Did not file 2012 taxes If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Did not file 2012 taxes If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Did not file 2012 taxes If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Did not file 2012 taxes Tax-exempt use property subject to a lease. Did not file 2012 taxes   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Did not file 2012 taxes Table B-2. Did not file 2012 taxes   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Did not file 2012 taxes Property not in either table. Did not file 2012 taxes   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Did not file 2012 taxes This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Did not file 2012 taxes See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Did not file 2012 taxes Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Did not file 2012 taxes Qualified rent-to-own property. Did not file 2012 taxes A motorsport entertainment complex placed in service before January 1, 2014. Did not file 2012 taxes Any retail motor fuels outlet. Did not file 2012 taxes Any qualified leasehold improvement property placed in service before January 1, 2014. Did not file 2012 taxes Any qualified restaurant property placed in service before January 1, 2014. Did not file 2012 taxes Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Did not file 2012 taxes Any water utility property. Did not file 2012 taxes Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Did not file 2012 taxes Natural gas gathering and distribution lines placed in service after April 11, 2005. Did not file 2012 taxes Example 1. Did not file 2012 taxes Richard Green is a paper manufacturer. Did not file 2012 taxes During the year, he made substantial improvements to the land on which his paper plant is located. Did not file 2012 taxes He checks Table B-1 and finds land improvements under asset class 00. Did not file 2012 taxes 3. Did not file 2012 taxes He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Did not file 2012 taxes 1, Manufacture of Pulp and Paper. Did not file 2012 taxes He uses the recovery period under this asset class because it specifically includes land improvements. Did not file 2012 taxes The land improvements have a 13-year class life and a 7-year recovery period for GDS. Did not file 2012 taxes If he elects to use ADS, the recovery period is 13 years. Did not file 2012 taxes If Richard only looked at Table B-1, he would select asset class 00. Did not file 2012 taxes 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Did not file 2012 taxes Example 2. Did not file 2012 taxes Sam Plower produces rubber products. Did not file 2012 taxes During the year, he made substantial improvements to the land on which his rubber plant is located. Did not file 2012 taxes He checks Table B-1 and finds land improvements under asset class 00. Did not file 2012 taxes 3. Did not file 2012 taxes He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Did not file 2012 taxes 1, Manufacture of Rubber Products. Did not file 2012 taxes Reading the headings and descriptions under asset class 30. Did not file 2012 taxes 1, Sam finds that it does not include land improvements. Did not file 2012 taxes Therefore, Sam uses the recovery period under asset class 00. Did not file 2012 taxes 3. Did not file 2012 taxes The land improvements have a 20-year class life and a 15-year recovery period for GDS. Did not file 2012 taxes If he elects to use ADS, the recovery period is 20 years. Did not file 2012 taxes Example 3. Did not file 2012 taxes Pam Martin owns a retail clothing store. Did not file 2012 taxes During the year, she purchased a desk and a cash register for use in her business. Did not file 2012 taxes She checks Table B-1 and finds office furniture under asset class 00. Did not file 2012 taxes 11. Did not file 2012 taxes Cash registers are not listed in any of the asset classes in Table B-1. Did not file 2012 taxes She then checks Table B-2 and finds her activity, retail store, under asset class 57. Did not file 2012 taxes 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Did not file 2012 taxes This asset class does not specifically list office furniture or a cash register. Did not file 2012 taxes She looks back at Table B-1 and uses asset class 00. Did not file 2012 taxes 11 for the desk. Did not file 2012 taxes The desk has a 10-year class life and a 7-year recovery period for GDS. Did not file 2012 taxes If she elects to use ADS, the recovery period is 10 years. Did not file 2012 taxes For the cash register, she uses asset class 57. Did not file 2012 taxes 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Did not file 2012 taxes The cash register has a 9-year class life and a 5-year recovery period for GDS. Did not file 2012 taxes If she elects to use the ADS method, the recovery period is 9 years. Did not file 2012 taxes This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-1 Please click here for the text description of the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 This image is too large to be displayed in the current screen. Did not file 2012 taxes Please click the link to view the image. Did not file 2012 taxes Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications