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State Tax Filing Form

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State Tax Filing Form

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

IR-2014-25 March 7, 2014

WASHINGTON — The Internal Revenue Service is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

ETAAC was established as required by the Internal Revenue Service Restructuring and Reform Act of 1998. The purpose of the ETAAC is to provide continued input into the development and implementation of the agency’s strategy for electronic tax administration as well as to provide an organized public forum for the discussion of issues in electronic tax administration.

Nominations of qualified individuals may be made by letter and received from individuals or professional associations. Applicants should complete the ETAAC application including a short statement of interest and a resume. Be sure to describe and document your qualifications, past and current affiliations, and dealings in electronic tax administration. A notice published in the Federal Register contains more details about the ETAAC and the application process.

Members are approved by Treasury to serve three-year terms, beginning in the fall of 2014. Members must pass an IRS tax compliance check and Federal Bureau of Investigation (FBI) background investigation and may not be federally registered lobbyists.

Questions about the application process can be sent to etaac@irs.gov.

 

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Page Last Reviewed or Updated: 07-Mar-2014

The State Tax Filing Form

State tax filing form 3. State tax filing form   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. State tax filing form In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. State tax filing form Figure the environmental tax on Form 6627. State tax filing form Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. State tax filing form For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. State tax filing form No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. State tax filing form Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. State tax filing form 18 and 21). State tax filing form The oil spill liability tax rate is $. State tax filing form 08 per barrel and generally applies to crude oil received at a U. State tax filing form S. State tax filing form refinery and to petroleum products entered into the United States for consumption, use, or warehousing. State tax filing form The tax also applies to certain uses and the exportation of domestic crude oil. State tax filing form Crude oil includes crude oil condensates and natural gasoline. State tax filing form Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. State tax filing form Crude oil. State tax filing form   Tax is imposed on crude oil when it is received at a United Sates refinery. State tax filing form The operator of the refinery is liable for the tax. State tax filing form   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. State tax filing form However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. State tax filing form The user or exporter is liable for the tax. State tax filing form Imported petroleum products. State tax filing form   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. State tax filing form The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. State tax filing form S. State tax filing form refinery. State tax filing form   Tax is imposed only once on any imported petroleum product. State tax filing form Thus, the operator of a U. State tax filing form S. State tax filing form refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. State tax filing form ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. State tax filing form Taxable event. State tax filing form   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. State tax filing form The manufacturer or importer is liable for the tax. State tax filing form Use of ODCs. State tax filing form   You use an ODC if you put it into service in a trade or business or for the production of income. State tax filing form Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. State tax filing form The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. State tax filing form   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. State tax filing form An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. State tax filing form Generally, tax is imposed when the mixture is created and not on its sale or use. State tax filing form However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. State tax filing form You can revoke this choice only with IRS consent. State tax filing form   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. State tax filing form Exceptions. State tax filing form   The following may be exempt from the tax on ODCs. State tax filing form Metered-dose inhalers. State tax filing form Recycled ODCs. State tax filing form Exported ODCs. State tax filing form ODCs used as feedstock. State tax filing form Metered-dose inhalers. State tax filing form   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. State tax filing form For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax filing form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax filing form 4682-2(d)(5). State tax filing form The certificate may be included as part of the sales documentation. State tax filing form Keep the certificate with your records. State tax filing form Recycled ODCs. State tax filing form   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). State tax filing form There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). State tax filing form   The Montreal Protocol is administered by the United Nations (U. State tax filing form N. State tax filing form ). State tax filing form To determine if a country has signed the Montreal Protocol, contact the U. State tax filing form N. State tax filing form The website is untreaty. State tax filing form un. State tax filing form org. State tax filing form Exported ODCs. State tax filing form   Generally, there is no tax on ODCs sold for export if certain requirements are met. State tax filing form For a sale to be nontaxable, you and the purchaser must be registered. State tax filing form See Form 637, Application for Registration (for Certain Excise Tax Activities). State tax filing form Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax filing form Keep the certificate with your records. State tax filing form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax filing form 4682-5(d)(3). State tax filing form The tax benefit of this exemption is limited. State tax filing form For more information, see Regulations section 52. State tax filing form 4682-5. State tax filing form ODCs used as feedstock. State tax filing form   There is no tax on ODCs sold for use or used as a feedstock. State tax filing form An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. State tax filing form The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. State tax filing form   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax filing form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax filing form 4682-2(d)(2). State tax filing form Keep the certificate with your records. State tax filing form Credits or refunds. State tax filing form   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). State tax filing form For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). State tax filing form Conditions to allowance for ODCs exported. State tax filing form   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. State tax filing form You must also have the evidence required by the EPA as proof that the ODCs were exported. State tax filing form Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. State tax filing form The Imported Products Table is listed in Regulations section 52. State tax filing form 4682-3(f)(6). State tax filing form The tax is based on the weight of the ODCs used in the manufacture of the product. State tax filing form Use the following methods to figure the ODC weight. State tax filing form The actual (exact) weight of each ODC used as a material in manufacturing the product. State tax filing form If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. State tax filing form However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. State tax filing form Taxable event. State tax filing form   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. State tax filing form The importer is liable for the tax. State tax filing form Use of imported products. State tax filing form   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. State tax filing form The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. State tax filing form Entry as use. State tax filing form   The importer may choose to treat the entry of a product into the United States as the use of the product. State tax filing form Tax is imposed on the date of entry instead of when the product is sold or used. State tax filing form The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. State tax filing form Make the choice by checking the box in Part II of Form 6627. State tax filing form The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. State tax filing form You can revoke this choice only with IRS consent. State tax filing form Sale of article incorporating imported product. State tax filing form   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. State tax filing form The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. State tax filing form The importer has not chosen to treat entry into the United States as use of the product. State tax filing form Imported products table. State tax filing form   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. State tax filing form   Each listing in the table identifies a product by name and includes only products that are described by that name. State tax filing form Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. State tax filing form In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. State tax filing form A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. State tax filing form   Part II of the table lists electronic items that are not included within any other list in the table. State tax filing form An imported product is included in this list only if the product meets one of the following tests. State tax filing form It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. State tax filing form It contains components described in (1), which account for more than 15% of the cost of the product. State tax filing form   These components do not include passive electrical devices, such as resistors and capacitors. State tax filing form Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. State tax filing form Rules for listing products. State tax filing form   Products are listed in the table according to the following rules. State tax filing form A product is listed in Part I of the table if it is a mixture containing ODCs. State tax filing form A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. State tax filing form A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. State tax filing form It is not an imported taxable product. State tax filing form It would otherwise be included within a list in Part II of the table. State tax filing form   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. State tax filing form ODC weight. State tax filing form   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. State tax filing form The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. State tax filing form Modifying the table. State tax filing form   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. State tax filing form They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. State tax filing form To request a modification, see Regulations section 52. State tax filing form 4682-3(g) for the mailing address and information that must be included in the request. State tax filing form Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. State tax filing form The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. State tax filing form These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. State tax filing form The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. State tax filing form You are liable for the floor stocks tax if you hold any of the following on January 1. State tax filing form At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. State tax filing form If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. State tax filing form You must pay this floor stocks tax by June 30 of each year. State tax filing form Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. State tax filing form For the tax rates, see the Form 6627 instructions. State tax filing form ODCs not subject to floor stocks tax. State tax filing form   The floor stocks tax is not imposed on any of the following ODCs. State tax filing form ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. State tax filing form ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. State tax filing form ODCs that have been reclaimed or recycled. State tax filing form ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. State tax filing form Prev  Up  Next   Home   More Online Publications