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

File Taxes Online 1040ez

File Past Year TaxesTaxes Free OnlineStatetaxesMyfreetaxH&r Block Free Tax Prep2012 Income Tax Forms 1040ezFree EfileDo State Taxes Online Free1040 Tax FormsPrintable Tax Forms 1040ezHow Do I Fill Out A 1040x FormWhere To Send 1040xTax Form For College StudentsState Tax Return2010 Free Tax Software DownloadCheap State Taxes OnlineStateincometaxFile A 2010 Tax ReturnFree H&r Block MilitaryI Need To File My 2012 Tax ReturnIt 1040xCan You E File An Amended ReturnEz Form Online1040ez Tax TablesFile 1040nr Ez OnlineState Income Tax Address2011 1040 EzIrs Form 1040x InstructionsWww Free State Tax ReturnDo I File Amended ReturnTax Planning Us 1040a1040ez 2013Tax Filing 20142012 1040ez Tax Form1040z Tax FormHow Can I File My 2011 Taxes For FreeI Need To File My 2010 TaxesHr Block Tax CalculatorH&r Block State TaxesMilitary Discount

File Taxes Online 1040ez

File taxes online 1040ez Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. File taxes online 1040ez TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Colorado Office of the Attorney General

Website: Colorado Office of the Attorney General

Address: Colorado Office of the Attorney General
Consumer Protection Section
1300 Broadway, 10th Floor
Denver, CO 80203

Phone Number: 720-508-6006

Toll-free: 1-800-222-4444 (CO)

Back to Top

County Consumer Protection Offices

Pueblo County District Attorney's Office

Website: Pueblo County District Attorney's Office

Address: Pueblo County District Attorney's Office
Economic Crimes Unit
701 Court St.
Pueblo, CO 81003

Phone Number: 719-583-6030

Weld County District Attorney's Office

Website: Weld County District Attorney's Office

Address: Weld County District Attorney's Office
915 10th St.
PO Box 1167
Greeley, CO 80632-1167

Phone Number: 970-356-4010

Fourth Judicial District Attorney's Office

Website: Fourth Judicial District Attorney's Office

Address: Fourth Judicial District Attorney's Office
Economic Crimes Division
El Paso and Teller Counties
105 E. Vermijo Ave.
Colorado Springs, CO 80903

Phone Number: 719-520-6000 719-520-6002 (Fraud Hotline)

Back to Top

City Consumer Protection Offices

Denver District Attorney's Office

Website: Denver District Attorney's Office

Address: Denver District Attorney's Office
Economic Crimes Unit
201 W. Colfax Ave.
Denver, CO 80202

Phone Number: 720-913-9179

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Banking
1560 Broadway, Suite 975
Denver, CO 80202

Phone Number: 303-894-7575

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Insurance
1560 Broadway, Suite 850
Denver, CO 80202

Phone Number: 303-894-7490

Toll-free: 1-800-930-3745 (CO)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Securities
1560 Broadway, Suite 900
Denver, CO 80202

Phone Number: 303-894-2320

TTY: 1-800-659-2656

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Protection Division
1560 Broadway, Suite 250
Denver, CO 80202

Phone Number: 303-894-2070

Toll-free: 1-800-456-0858 (CO)

Back to Top

The File Taxes Online 1040ez

File taxes online 1040ez 6. File taxes online 1040ez   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. File taxes online 1040ez Vehicles not considered highway vehicles. File taxes online 1040ez Idling reduction device. File taxes online 1040ez Separate purchase. File taxes online 1040ez Leases. File taxes online 1040ez Exported vehicle. File taxes online 1040ez Tax on resale of tax-paid trailers and semitrailers. File taxes online 1040ez Use treated as sale. File taxes online 1040ez Sale. File taxes online 1040ez Long-term lease. File taxes online 1040ez Short-term lease. File taxes online 1040ez Related person. File taxes online 1040ez Exclusions from tax base. File taxes online 1040ez Sales not at arm's length. File taxes online 1040ez Installment sales. File taxes online 1040ez Repairs and modifications. File taxes online 1040ez Further manufacture. File taxes online 1040ez Rail trailers and rail vans. File taxes online 1040ez Parts and accessories. File taxes online 1040ez Trash containers. File taxes online 1040ez House trailers. File taxes online 1040ez Camper coaches or bodies for self-propelled mobile homes. File taxes online 1040ez Farm feed, seed, and fertilizer equipment. File taxes online 1040ez Ambulances and hearses. File taxes online 1040ez Truck-tractors. File taxes online 1040ez Concrete mixers. File taxes online 1040ez Registration requirement. File taxes online 1040ez Further manufacture. File taxes online 1040ez 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. File taxes online 1040ez Truck chassis and bodies. File taxes online 1040ez Truck trailer and semitrailer chassis and bodies. File taxes online 1040ez Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File taxes online 1040ez 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. File taxes online 1040ez A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. File taxes online 1040ez A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. File taxes online 1040ez A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. File taxes online 1040ez The seller is liable for the tax. File taxes online 1040ez Chassis or body. File taxes online 1040ez   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. File taxes online 1040ez Highway vehicle. File taxes online 1040ez   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. File taxes online 1040ez Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File taxes online 1040ez 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. File taxes online 1040ez A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File taxes online 1040ez A special kind of cargo, goods, supplies, or materials. File taxes online 1040ez Some off-highway task unrelated to highway transportation, except as discussed next. File taxes online 1040ez Vehicles not considered highway vehicles. File taxes online 1040ez   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. File taxes online 1040ez Specially designed mobile machinery for nontransportation functions. File taxes online 1040ez A self-propelled vehicle is not a highway vehicle if all the following apply. File taxes online 1040ez 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. File taxes online 1040ez 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. File taxes online 1040ez 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. File taxes online 1040ez Vehicles specially designed for off-highway transportation. File taxes online 1040ez 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. File taxes online 1040ez 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. File taxes online 1040ez It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File taxes online 1040ez Nontransportation trailers and semitrailers. File taxes online 1040ez 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. File taxes online 1040ez For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File taxes online 1040ez Gross vehicle weight. File taxes online 1040ez   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. File taxes online 1040ez 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. File taxes online 1040ez 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. File taxes online 1040ez   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. File taxes online 1040ez Platform truck bodies 21 feet or less in length. File taxes online 1040ez Dry freight and refrigerated truck van bodies 24 feet or less in length. File taxes online 1040ez Dump truck bodies with load capacities of 8 cubic yards or less. File taxes online 1040ez Refuse packer truck bodies with load capacities of 20 cubic yards or less. File taxes online 1040ez For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. File taxes online 1040ez R. File taxes online 1040ez B. File taxes online 1040ez 2005-14 at www. File taxes online 1040ez irs. File taxes online 1040ez gov/pub/irs-irbs/irb05-14. File taxes online 1040ez pdf. File taxes online 1040ez   The gross vehicle weight means the maximum total weight of a loaded vehicle. File taxes online 1040ez Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. File taxes online 1040ez 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. File taxes online 1040ez The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. File taxes online 1040ez See Regulations section 145. File taxes online 1040ez 4051-1(e)(3) for more information. File taxes online 1040ez Parts or accessories. File taxes online 1040ez   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. File taxes online 1040ez 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. File taxes online 1040ez The tax applies in this case whether or not the retailer bills the parts or accessories separately. File taxes online 1040ez   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. File taxes online 1040ez The tax applies unless there is evidence to the contrary. File taxes online 1040ez 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. File taxes online 1040ez The tax does not apply to parts and accessories that are spares or replacements. File taxes online 1040ez   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. File taxes online 1040ez Idling reduction device. File taxes online 1040ez   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. File taxes online 1040ez 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. File taxes online 1040ez The EPA discusses idling reduction technologies on its website at www. File taxes online 1040ez epa. File taxes online 1040ez gov/smartway/technology/idling. File taxes online 1040ez htm. File taxes online 1040ez Separate purchase. File taxes online 1040ez   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. File taxes online 1040ez The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. File taxes online 1040ez The installation occurs within 6 months after the vehicle is first placed in service. File taxes online 1040ez   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. File taxes online 1040ez   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. File taxes online 1040ez This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. File taxes online 1040ez   The tax does not apply if the installed part or accessory is a replacement part or accessory. File taxes online 1040ez 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. File taxes online 1040ez 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. File taxes online 1040ez Example. File taxes online 1040ez You bought a taxable vehicle and placed it in service on April 8. File taxes online 1040ez On May 3, you bought and installed parts and accessories at a cost of $850. File taxes online 1040ez On July 15, you bought and installed parts and accessories for $300. File taxes online 1040ez Tax of $138 (12% of $1,150) applies on July 15. File taxes online 1040ez Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. File taxes online 1040ez First retail sale defined. File taxes online 1040ez   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. File taxes online 1040ez 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). File taxes online 1040ez The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). File taxes online 1040ez 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. File taxes online 1040ez There is no registration requirement. File taxes online 1040ez Leases. File taxes online 1040ez   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. File taxes online 1040ez The tax is imposed on the lessor at the time of the lease. File taxes online 1040ez   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. File taxes online 1040ez The tax is imposed on the lessor at the time of the lease. File taxes online 1040ez Exported vehicle. File taxes online 1040ez   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. File taxes online 1040ez Tax on resale of tax-paid trailers and semitrailers. File taxes online 1040ez   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. File taxes online 1040ez The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. File taxes online 1040ez The credit cannot exceed the tax on the resale. File taxes online 1040ez See Regulations section 145. File taxes online 1040ez 4052-1(a)(4) for information on the conditions to allowance for the credit. File taxes online 1040ez Use treated as sale. File taxes online 1040ez   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. File taxes online 1040ez Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. File taxes online 1040ez The tax attaches when the use begins. File taxes online 1040ez   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. File taxes online 1040ez   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. File taxes online 1040ez   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. File taxes online 1040ez Presumptive retail sales price. File taxes online 1040ez   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. File taxes online 1040ez 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. File taxes online 1040ez Table 6-1 outlines the appropriate tax base calculation for various transactions. File taxes online 1040ez   The presumed markup percentage to be used for trucks and truck-tractors is 4%. File taxes online 1040ez But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. File taxes online 1040ez Sale. File taxes online 1040ez   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. File taxes online 1040ez Long-term lease. File taxes online 1040ez   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. File taxes online 1040ez Short-term lease. File taxes online 1040ez   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. File taxes online 1040ez   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. File taxes online 1040ez   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. File taxes online 1040ez Related person. File taxes online 1040ez   A related person is any member of the same controlled group as the manufacturer, producer, or importer. File taxes online 1040ez 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. File taxes online 1040ez Table 6-1. File taxes online 1040ez Tax Base IF the transaction is a. File taxes online 1040ez . File taxes online 1040ez . File taxes online 1040ez THEN figuring the base by using the. File taxes online 1040ez . File taxes online 1040ez . File taxes online 1040ez 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. File taxes online 1040ez   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. File taxes online 1040ez   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. File taxes online 1040ez However, you do add a markup if all the following apply. File taxes online 1040ez You do not perform any significant activities relating to the processing of the sale of a taxable article. File taxes online 1040ez The main reason for processing the sale through you is to avoid or evade the presumed markup. File taxes online 1040ez 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. File taxes online 1040ez In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. File taxes online 1040ez Determination of tax base. File taxes online 1040ez   These rules apply to both normal retail sales price and presumptive retail sales price computations. File taxes online 1040ez 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. File taxes online 1040ez However, see Presumptive retail sales price, earlier. File taxes online 1040ez Exclusions from tax base. File taxes online 1040ez   Exclude from the tax base the retail excise tax imposed on the sale. File taxes online 1040ez 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. File taxes online 1040ez Also exclude the value of any used component of the article furnished by the first user of the article. File taxes online 1040ez   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. File taxes online 1040ez These expenses are those incurred in delivery from the retail dealer to the customer. File taxes online 1040ez 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. File taxes online 1040ez   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. File taxes online 1040ez 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. File taxes online 1040ez Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. File taxes online 1040ez Sales not at arm's length. File taxes online 1040ez   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. File taxes online 1040ez   A sale is not at arm's length if either of the following apply. File taxes online 1040ez 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. File taxes online 1040ez The sale is made under special arrangements between a seller and a purchaser. File taxes online 1040ez Installment sales. File taxes online 1040ez   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. File taxes online 1040ez The tax is figured on the entire sales price. File taxes online 1040ez No part of the tax is deferred because the sales price is paid in installments. File taxes online 1040ez Repairs and modifications. File taxes online 1040ez   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. File taxes online 1040ez This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. File taxes online 1040ez However, this exception generally does not apply to an article that was not subject to the tax when it was new. File taxes online 1040ez Further manufacture. File taxes online 1040ez   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. File taxes online 1040ez 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. File taxes online 1040ez Combining an article with an item in this list does not give rise to taxability. File taxes online 1040ez However, see Parts or accessories discussed earlier. File taxes online 1040ez Articles exempt from tax. File taxes online 1040ez   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. File taxes online 1040ez Rail trailers and rail vans. File taxes online 1040ez   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). File taxes online 1040ez Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. File taxes online 1040ez Parts and accessories. File taxes online 1040ez   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. File taxes online 1040ez Trash containers. File taxes online 1040ez   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. File taxes online 1040ez It is designed to be used as a trash container. File taxes online 1040ez It is not designed to carry freight other than trash. File taxes online 1040ez It is not designed to be permanently mounted on or affixed to a truck chassis or body. File taxes online 1040ez House trailers. File taxes online 1040ez   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. File taxes online 1040ez Camper coaches or bodies for self-propelled mobile homes. File taxes online 1040ez   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. File taxes online 1040ez Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. File taxes online 1040ez Farm feed, seed, and fertilizer equipment. File taxes online 1040ez   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. File taxes online 1040ez 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. File taxes online 1040ez Ambulances and hearses. File taxes online 1040ez   This is any ambulance, hearse, or combination ambulance-hearse. File taxes online 1040ez Truck-tractors. File taxes online 1040ez   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. File taxes online 1040ez Concrete mixers. File taxes online 1040ez   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. File taxes online 1040ez This exemption does not apply to the chassis on which the article is mounted. File taxes online 1040ez Sales exempt from tax. File taxes online 1040ez   The following sales are ordinarily exempt from tax. File taxes online 1040ez Sales to a state or local government for its exclusive use. File taxes online 1040ez Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. File taxes online 1040ez Sales to a nonprofit educational organization for its exclusive use. File taxes online 1040ez 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. File taxes online 1040ez Sales for use by the purchaser for further manufacture of other taxable articles (see below). File taxes online 1040ez Sales for export or for resale by the purchaser to a second purchaser for export. File taxes online 1040ez Sales to the United Nations for official use. File taxes online 1040ez Registration requirement. File taxes online 1040ez   In general, the seller and buyer must be registered for a sale to be tax free. File taxes online 1040ez See the Form 637 instructions for more information. File taxes online 1040ez 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. File taxes online 1040ez Further manufacture. File taxes online 1040ez   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. File taxes online 1040ez Credits or refunds. File taxes online 1040ez   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. File taxes online 1040ez The person using the article as a component part is eligible for the credit or refund. File taxes online 1040ez   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. File taxes online 1040ez 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. File taxes online 1040ez   See also Conditions to allowance in chapter 5. File taxes online 1040ez Tire credit. File taxes online 1040ez   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. File taxes online 1040ez The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). File taxes online 1040ez 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. File taxes online 1040ez Prev  Up  Next   Home   More Online Publications