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How To File Your 2012 Tax Return

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How To File Your 2012 Tax Return

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

How to file your 2012 tax return Index A Abatement of interest and penalties, Abatement of interest and penalties. How to file your 2012 tax return Accidents, Deductible losses. How to file your 2012 tax return , Nondeductible losses. How to file your 2012 tax return Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. How to file your 2012 tax return , Adjustments to Basis Amended returns, Amended return. How to file your 2012 tax return Appraisals, Appraisal. How to file your 2012 tax return , Costs of photographs and appraisals. How to file your 2012 tax return Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. How to file your 2012 tax return Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. How to file your 2012 tax return , Adjustments to Basis Replacement property, Basis of replacement property. How to file your 2012 tax return Business or income-producing property, Business or income-producing property. How to file your 2012 tax return Business purposes, property used partly for, Property used partly for business and partly for personal purposes. How to file your 2012 tax return C Cars Accidents, Deductible losses. How to file your 2012 tax return Fair market value of, Car value. How to file your 2012 tax return Cash gifts, Cash gifts. How to file your 2012 tax return Casualty losses, Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. How to file your 2012 tax return Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. How to file your 2012 tax return Nondeductible losses, Nondeductible losses. How to file your 2012 tax return Progressive deterioration, Progressive deterioration. How to file your 2012 tax return Proof of, Casualty loss proof. How to file your 2012 tax return When to report, Losses. How to file your 2012 tax return Workbooks for listing property, Workbooks for casualties and thefts. How to file your 2012 tax return Clean up costs, Cost of cleaning up or making repairs. How to file your 2012 tax return Condemnation, Condemnations. How to file your 2012 tax return Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. How to file your 2012 tax return Clean up, Cost of cleaning up or making repairs. How to file your 2012 tax return Incidental expenses, Related expenses. How to file your 2012 tax return Landscaping, Landscaping. How to file your 2012 tax return Photographs taken after loss, Costs of photographs and appraisals. How to file your 2012 tax return Protection, Cost of protection. How to file your 2012 tax return Repair, Cost of cleaning up or making repairs. How to file your 2012 tax return Replacement, Replacement cost. How to file your 2012 tax return D Death of taxpayer Postponement of gain, Death of a taxpayer. How to file your 2012 tax return Deductible losses, Deductible losses. How to file your 2012 tax return Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. How to file your 2012 tax return , Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. How to file your 2012 tax return Reporting Loss on Deposits When to report, Loss on deposits. How to file your 2012 tax return Disaster area losses, Lessee's loss. How to file your 2012 tax return Claiming on amended return, Claiming a disaster loss on an amended return. How to file your 2012 tax return Federal loan canceled, Federal loan canceled. How to file your 2012 tax return Federally declared disaster, Business or income-producing property located in a federally declared disaster area. How to file your 2012 tax return , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. How to file your 2012 tax return Form 1040X, How to report the loss on Form 1040X. How to file your 2012 tax return Home made unsafe, Home made unsafe by disaster. How to file your 2012 tax return How to deduct loss in preceding year, How to deduct your loss in the preceding year. How to file your 2012 tax return Inventory, Disaster loss to inventory. How to file your 2012 tax return Main home rules, Main home in disaster area. How to file your 2012 tax return , Gains. How to file your 2012 tax return Qualified disaster mitigation payments, Qualified disaster mitigation payments. How to file your 2012 tax return Qualified disaster relief payments, Qualified disaster relief payments. How to file your 2012 tax return Records to keep, Records. How to file your 2012 tax return Tax deadlines postponed, Covered disaster area. How to file your 2012 tax return When to deduct, When to deduct the loss. How to file your 2012 tax return Table 3, Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. How to file your 2012 tax return Disaster relief grants, Disaster relief. How to file your 2012 tax return Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. How to file your 2012 tax return F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. How to file your 2012 tax return Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. How to file your 2012 tax return Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. How to file your 2012 tax return , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. How to file your 2012 tax return Figuring loss, Theft loss proof. How to file your 2012 tax return , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. How to file your 2012 tax return Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. How to file your 2012 tax return Form 1040, Schedule D, Personal-use property. How to file your 2012 tax return Form 1040X Disaster area losses, How to report the loss on Form 1040X. How to file your 2012 tax return Form 4684 Reporting gains and losses on personal-use property, Personal-use property. How to file your 2012 tax return Free tax services, Free help with your tax return. How to file your 2012 tax return G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. How to file your 2012 tax return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. How to file your 2012 tax return H Help (see Tax help) I Incidental expenses, Related expenses. How to file your 2012 tax return Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. How to file your 2012 tax return Interest abatement, Abatement of interest and penalties. How to file your 2012 tax return Inventory losses, Loss of inventory. How to file your 2012 tax return Disaster area losses, Disaster loss to inventory. How to file your 2012 tax return L Landscaping, Landscaping. How to file your 2012 tax return Leased property, Leased property. How to file your 2012 tax return When to report, Lessee's loss. How to file your 2012 tax return Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. How to file your 2012 tax return Records of, Theft loss proof. How to file your 2012 tax return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. How to file your 2012 tax return (Table 3), Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. How to file your 2012 tax return , Married taxpayers. How to file your 2012 tax return Mislaid or lost property, Mislaid or lost property. How to file your 2012 tax return Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. How to file your 2012 tax return Nondeductible losses, Nondeductible losses. How to file your 2012 tax return P Payments for living expenses, Insurance payments for living expenses. How to file your 2012 tax return Penalty abatement, Abatement of interest and penalties. How to file your 2012 tax return Personal property Loss deduction, figuring of, Personal property. How to file your 2012 tax return Personal-use property Reporting gains and losses, Personal-use property. How to file your 2012 tax return Personal-use real property, Exception for personal-use real property. How to file your 2012 tax return Photographs Documentation of loss, Costs of photographs and appraisals. How to file your 2012 tax return Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. How to file your 2012 tax return Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. How to file your 2012 tax return Changing mind, Changing your mind. How to file your 2012 tax return Replacement property acquired after return filed, Replacement property acquired after return filed. How to file your 2012 tax return Replacement property acquired before return filed, Replacement property acquired before return filed. How to file your 2012 tax return Required statement, Required statement. How to file your 2012 tax return Substituting replacement property, Substituting replacement property. How to file your 2012 tax return Three-year limit, Three-year limit. How to file your 2012 tax return Proof of loss, Proof of Loss Protection costs, Cost of protection. How to file your 2012 tax return Publications (see Tax help) R Records of loss, Theft loss proof. How to file your 2012 tax return Recovered stolen property, Recovered stolen property. How to file your 2012 tax return Reimbursements Cash gifts, Cash gifts. How to file your 2012 tax return Disaster relief, Disaster relief. How to file your 2012 tax return Employer's emergency disaster fund, Employer's emergency disaster fund. How to file your 2012 tax return Failure to file a claim, Failure to file a claim for reimbursement. How to file your 2012 tax return Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. How to file your 2012 tax return Related person, replacement property bought from, Buying replacement property from a related person. How to file your 2012 tax return Repair costs, Cost of cleaning up or making repairs. How to file your 2012 tax return Replacement cost, Replacement cost. How to file your 2012 tax return Replacement period, Replacement Period Extension of, Extension. How to file your 2012 tax return Replacement property, Replacement Property Advance payment, Advance payment. How to file your 2012 tax return Basis adjustment to corporation's property, Basis adjustment to corporation's property. How to file your 2012 tax return Basis of, Basis of replacement property. How to file your 2012 tax return Main home, Main home replaced. How to file your 2012 tax return In disaster area, Main home in disaster area. How to file your 2012 tax return Postponement of gain, Replacement property acquired before return filed. How to file your 2012 tax return Reporting gains and losses, Reporting a gain. How to file your 2012 tax return , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. How to file your 2012 tax return Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. How to file your 2012 tax return Table 1, Table 1. How to file your 2012 tax return Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. How to file your 2012 tax return Personal-use property, Personal-use property. How to file your 2012 tax return Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. How to file your 2012 tax return State disaster relief grants for businesses, State disaster relief grants for businesses. How to file your 2012 tax return Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. How to file your 2012 tax return Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. How to file your 2012 tax return Mislaid or lost property, Mislaid or lost property. How to file your 2012 tax return Proof of, Theft loss proof. How to file your 2012 tax return When to deduct (Table 3), Table 3. How to file your 2012 tax return When To Deduct a Casualty or Theft Loss When to report, Losses. How to file your 2012 tax return Workbooks for listing property, Workbooks for casualties and thefts. How to file your 2012 tax return Timber loss, Timber loss. How to file your 2012 tax return W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. How to file your 2012 tax return Prev  Up     Home   More Online Publications