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Www myfreetaxes com tampa 5. Www myfreetaxes com tampa   Manufacturers Taxes Table of Contents Importer. Www myfreetaxes com tampa Use considered sale. Www myfreetaxes com tampa Lease considered sale. Www myfreetaxes com tampa Bonus goods. Www myfreetaxes com tampa Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Www myfreetaxes com tampa Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Www myfreetaxes com tampa CoalExported. Www myfreetaxes com tampa Taxable TiresQualifying intercity or local bus. Www myfreetaxes com tampa Qualifying school bus. Www myfreetaxes com tampa Gas Guzzler TaxVehicles not subject to tax. Www myfreetaxes com tampa Imported automobiles. Www myfreetaxes com tampa VaccinesConditions to allowance. Www myfreetaxes com tampa Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Www myfreetaxes com tampa Manufacturer. Www myfreetaxes com tampa   The term “manufacturer” includes a producer or importer. Www myfreetaxes com tampa A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Www myfreetaxes com tampa If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Www myfreetaxes com tampa   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Www myfreetaxes com tampa The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Www myfreetaxes com tampa Importer. Www myfreetaxes com tampa   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Www myfreetaxes com tampa Sale. Www myfreetaxes com tampa   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Www myfreetaxes com tampa Use considered sale. Www myfreetaxes com tampa   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Www myfreetaxes com tampa Lease considered sale. Www myfreetaxes com tampa   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Www myfreetaxes com tampa However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Www myfreetaxes com tampa Manufacturers taxes based on sale price. Www myfreetaxes com tampa   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Www myfreetaxes com tampa The taxes imposed on coal are based either on the sale price or the weight. Www myfreetaxes com tampa   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Www myfreetaxes com tampa However, you include certain charges made when a taxable article is sold and you exclude others. Www myfreetaxes com tampa To figure the price on which you base the tax, use the following rules. Www myfreetaxes com tampa Include both the following charges in the price. Www myfreetaxes com tampa Any charge for coverings or containers (regardless of their nature). Www myfreetaxes com tampa Any charge incident to placing the article in a condition packed ready for shipment. Www myfreetaxes com tampa Exclude all the following amounts from the price. Www myfreetaxes com tampa The manufacturers excise tax, whether or not it is stated as a separate charge. Www myfreetaxes com tampa The transportation charges pursuant to the sale. Www myfreetaxes com tampa The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Www myfreetaxes com tampa Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Www myfreetaxes com tampa Discounts, rebates, and similar allowances actually granted to the purchaser. Www myfreetaxes com tampa Local advertising charges. Www myfreetaxes com tampa A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Www myfreetaxes com tampa Charges for warranty paid at the purchaser's option. Www myfreetaxes com tampa However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Www myfreetaxes com tampa Bonus goods. Www myfreetaxes com tampa   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Www myfreetaxes com tampa Figure the tax only on the sale price attributable to the taxable articles. Www myfreetaxes com tampa Example. Www myfreetaxes com tampa A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Www myfreetaxes com tampa The sale price of the shipment is $1,500. Www myfreetaxes com tampa The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Www myfreetaxes com tampa Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Www myfreetaxes com tampa The remaining $375 is allocated to the nontaxable articles. Www myfreetaxes com tampa Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Www myfreetaxes com tampa When the title passes depends on the intention of the parties as gathered from the contract of sale. Www myfreetaxes com tampa In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Www myfreetaxes com tampa If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Www myfreetaxes com tampa The manufacturer is liable for the tax. Www myfreetaxes com tampa Partial payments. Www myfreetaxes com tampa   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Www myfreetaxes com tampa To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Www myfreetaxes com tampa Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Www myfreetaxes com tampa Sale of an article to a state or local government for the exclusive use of the state or local government. Www myfreetaxes com tampa This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Www myfreetaxes com tampa State is defined in Definitions in chapter 1. Www myfreetaxes com tampa Sale of an article to a nonprofit educational organization for its exclusive use. Www myfreetaxes com tampa This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Www myfreetaxes com tampa Nonprofit educational organization is defined under Communications Tax in chapter 4. Www myfreetaxes com tampa Sale of an article to a qualified blood collector organization. Www myfreetaxes com tampa This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Www myfreetaxes com tampa Qualified blood collector organizations are defined under Communications Tax in chapter 4. Www myfreetaxes com tampa Sale of an article for use by the purchaser as supplies for vessels. Www myfreetaxes com tampa This exemption does not apply to the taxes on coal and vaccines. Www myfreetaxes com tampa Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Www myfreetaxes com tampa Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Www myfreetaxes com tampa This exemption does not apply to the tax on coal and tires. Www myfreetaxes com tampa Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Www myfreetaxes com tampa 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 sold them. Www myfreetaxes com tampa Sale of an article for export or for resale by the purchaser to a second purchaser for export. Www myfreetaxes com tampa The article may be exported to a foreign country or to a possession of the United States. Www myfreetaxes com tampa A vaccine shipped to a possession of the United States is not considered to be exported. Www myfreetaxes com tampa If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Www myfreetaxes com tampa Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa jurisdiction in Alaska. Www myfreetaxes com tampa For tire exemptions, see section 4221(e)(2). Www myfreetaxes com tampa Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Www myfreetaxes com tampa Registration requirements. Www myfreetaxes com tampa   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Www myfreetaxes com tampa See the Form 637 instructions for more information. Www myfreetaxes com tampa Exceptions to registration requirements. Www myfreetaxes com tampa   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Www myfreetaxes com tampa Certification requirement. Www myfreetaxes com tampa   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Www myfreetaxes com tampa The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Www myfreetaxes com tampa   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Www myfreetaxes com tampa See Regulations section 48. Www myfreetaxes com tampa 4221-5(c) for the certificate requirements. Www myfreetaxes com tampa   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Www myfreetaxes com tampa See Regulations section 48. Www myfreetaxes com tampa 4221-4(d) for the certificate requirements. Www myfreetaxes com tampa Proof of export requirement. Www myfreetaxes com tampa   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Www myfreetaxes com tampa See Regulations section 48. Www myfreetaxes com tampa 4221-3(d) for evidence that qualifies as proof of exportation. Www myfreetaxes com tampa Proof of resale for further manufacture requirement. Www myfreetaxes com tampa   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Www myfreetaxes com tampa See Regulations section 48. Www myfreetaxes com tampa 4221-2(c) for evidence that qualifies as proof of resale. Www myfreetaxes com tampa Information to be furnished to purchaser. Www myfreetaxes com tampa   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Www myfreetaxes com tampa Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Www myfreetaxes com tampa The claim must set forth in detail the facts upon which the claim is based. Www myfreetaxes com tampa Uses, sales, and exports. Www myfreetaxes com tampa   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Www myfreetaxes com tampa Export. Www myfreetaxes com tampa   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Www myfreetaxes com tampa In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Www myfreetaxes com tampa Price readjustments. Www myfreetaxes com tampa   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Www myfreetaxes com tampa Conditions to allowance. Www myfreetaxes com tampa   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Www myfreetaxes com tampa The claimant sold the article at a tax-excluded price. Www myfreetaxes com tampa The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Www myfreetaxes com tampa The person has obtained the written consent of the ultimate vendor to make the claim. Www myfreetaxes com tampa The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Www myfreetaxes com tampa Claim for further manufacture. Www myfreetaxes com tampa   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Www myfreetaxes com tampa The name and address of the manufacturer and the date of payment. Www myfreetaxes com tampa An identification of the article for which the credit or refund is claimed. Www myfreetaxes com tampa The amount of tax paid on the article and the date on which it was paid. Www myfreetaxes com tampa Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Www myfreetaxes com tampa An identification of the second article. Www myfreetaxes com tampa   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Www myfreetaxes com tampa The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Www myfreetaxes com tampa Claim for price readjustment. Www myfreetaxes com tampa   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Www myfreetaxes com tampa A description of the circumstances that gave rise to the price readjustment. Www myfreetaxes com tampa An identification of the article whose price was readjusted. Www myfreetaxes com tampa The price at which the article was sold. Www myfreetaxes com tampa The amount of tax paid on the article and the date on which it was paid. Www myfreetaxes com tampa The name and address of the purchaser. Www myfreetaxes com tampa The amount repaid to the purchaser or credited to the purchaser's account. Www myfreetaxes com tampa Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Www myfreetaxes com tampa This includes any parts or accessories sold on or in connection with the sale of those articles. Www myfreetaxes com tampa Pay this tax with Form 720. Www myfreetaxes com tampa No tax deposits are required. Www myfreetaxes com tampa Sport fishing equipment includes all the following items. Www myfreetaxes com tampa Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Www myfreetaxes com tampa Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Www myfreetaxes com tampa The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Www myfreetaxes com tampa Fishing tip-ups and tilts. Www myfreetaxes com tampa Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Www myfreetaxes com tampa See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Www myfreetaxes com tampa Fishing rods and fishing poles. Www myfreetaxes com tampa   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Www myfreetaxes com tampa The tax is paid by the manufacturer, producer, or importer. Www myfreetaxes com tampa Fishing tackle boxes. Www myfreetaxes com tampa   The tax on fishing tackle boxes is 3% of the sales price. Www myfreetaxes com tampa The tax is paid by the manufacturer, producer, or importer. Www myfreetaxes com tampa Electric outboard boat motors. Www myfreetaxes com tampa   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Www myfreetaxes com tampa This includes any parts or accessories sold on or in connection with the sale of those articles. Www myfreetaxes com tampa Certain equipment resale. Www myfreetaxes com tampa   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Www myfreetaxes com tampa If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Www myfreetaxes com tampa If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Www myfreetaxes com tampa The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Www myfreetaxes com tampa   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Www myfreetaxes com tampa The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Www myfreetaxes com tampa Related person. Www myfreetaxes com tampa   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Www myfreetaxes com tampa Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Www myfreetaxes com tampa 11) of the sales price. Www myfreetaxes com tampa The tax is paid by the manufacturer, producer, or importer. Www myfreetaxes com tampa It applies to bows having a peak draw weight of 30 pounds or more. Www myfreetaxes com tampa The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Www myfreetaxes com tampa Pay this tax with Form 720. Www myfreetaxes com tampa No tax deposits are required. Www myfreetaxes com tampa Arrow Shafts The tax on arrow shafts is listed on Form 720. Www myfreetaxes com tampa The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Www myfreetaxes com tampa It measures 18 inches or more in overall length. Www myfreetaxes com tampa It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Www myfreetaxes com tampa Exemption for certain wooden arrows. Www myfreetaxes com tampa   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Www myfreetaxes com tampa It measures 5/16 of an inch or less in diameter. Www myfreetaxes com tampa It is not suitable for use with a taxable bow, described earlier. Www myfreetaxes com tampa Pay this tax with Form 720. Www myfreetaxes com tampa No tax deposits are required. Www myfreetaxes com tampa Coal A tax is imposed on the first sale of coal mined in the United States. Www myfreetaxes com tampa The producer of the coal is liable for the tax. Www myfreetaxes com tampa The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Www myfreetaxes com tampa Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Www myfreetaxes com tampa A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Www myfreetaxes com tampa The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Www myfreetaxes com tampa Tax rates. Www myfreetaxes com tampa   The tax on underground-mined coal is the lower of: $1. Www myfreetaxes com tampa 10 a ton, or 4. Www myfreetaxes com tampa 4% of the sale price. Www myfreetaxes com tampa   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Www myfreetaxes com tampa 4% of the sale price. Www myfreetaxes com tampa   Coal will be taxed at the 4. Www myfreetaxes com tampa 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Www myfreetaxes com tampa 50 a ton for surface-mined coal. Www myfreetaxes com tampa Apply the tax proportionately if a sale or use includes a portion of a ton. Www myfreetaxes com tampa Example. Www myfreetaxes com tampa If you sell 21,000 pounds (10. Www myfreetaxes com tampa 5 tons) of coal from an underground mine for $525, the price per ton is $50. Www myfreetaxes com tampa The tax is $1. Www myfreetaxes com tampa 10 × 10. Www myfreetaxes com tampa 5 tons ($11. Www myfreetaxes com tampa 55). Www myfreetaxes com tampa Coal production. Www myfreetaxes com tampa   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Www myfreetaxes com tampa Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Www myfreetaxes com tampa   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Www myfreetaxes com tampa In some cases, a single mine may yield coal from both surface mining and underground mining. Www myfreetaxes com tampa Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Www myfreetaxes com tampa Determining tonnage or selling price. Www myfreetaxes com tampa   The producer pays the tax on coal at the time of sale or use. Www myfreetaxes com tampa In figuring the selling price for applying the tax, the point of sale is f. Www myfreetaxes com tampa o. Www myfreetaxes com tampa b. Www myfreetaxes com tampa (free on board) mine or f. Www myfreetaxes com tampa o. Www myfreetaxes com tampa b. Www myfreetaxes com tampa cleaning plant if you clean the coal before selling it. Www myfreetaxes com tampa This applies even if you sell the coal for a delivered price. Www myfreetaxes com tampa The f. Www myfreetaxes com tampa o. Www myfreetaxes com tampa b. Www myfreetaxes com tampa mine or f. Www myfreetaxes com tampa o. Www myfreetaxes com tampa b. Www myfreetaxes com tampa cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Www myfreetaxes com tampa 4% rate. Www myfreetaxes com tampa   The tax applies to the full amount of coal sold. Www myfreetaxes com tampa However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Www myfreetaxes com tampa Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Www myfreetaxes com tampa   Do not include in the sales price the excise tax imposed on coal. Www myfreetaxes com tampa Coal used by the producer. Www myfreetaxes com tampa   The tax on coal applies if the coal is used by the producer in other than a mining process. Www myfreetaxes com tampa A mining process means the same for this purpose as for percentage depletion. Www myfreetaxes com tampa For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Www myfreetaxes com tampa In this case, the tax applies only when you sell the coal. Www myfreetaxes com tampa The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Www myfreetaxes com tampa However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Www myfreetaxes com tampa   You must use a constructive sale price to figure the tax under the 4. Www myfreetaxes com tampa 4% rate if you use the coal in other than a mining process. Www myfreetaxes com tampa Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Www myfreetaxes com tampa o. Www myfreetaxes com tampa b. Www myfreetaxes com tampa mine or cleaning plant. Www myfreetaxes com tampa Normally, you use the same constructive price used to figure your percentage depletion deduction. Www myfreetaxes com tampa Blending. Www myfreetaxes com tampa   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Www myfreetaxes com tampa Figure the tax separately for each type of coal in the blend. Www myfreetaxes com tampa Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Www myfreetaxes com tampa Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Www myfreetaxes com tampa However, the tax is limited to 4. Www myfreetaxes com tampa 4% of the sale price per ton of the blended coal. Www myfreetaxes com tampa Exemption from tax. Www myfreetaxes com tampa   The tax does not apply to sales of lignite and imported coal. Www myfreetaxes com tampa The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Www myfreetaxes com tampa Exported. Www myfreetaxes com tampa   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Www myfreetaxes com tampa   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Www myfreetaxes com tampa For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Www myfreetaxes com tampa   Proof of export includes any of the following items. Www myfreetaxes com tampa A copy of the export bill of lading issued by the delivering carrier. Www myfreetaxes com tampa A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Www myfreetaxes com tampa A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Www myfreetaxes com tampa If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Www myfreetaxes com tampa Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Www myfreetaxes com tampa A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Www myfreetaxes com tampa 0945 ($. Www myfreetaxes com tampa 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Www myfreetaxes com tampa The three categories for reporting the tax and the tax rate are listed below. Www myfreetaxes com tampa Taxable tires other than biasply or super single tires at $. Www myfreetaxes com tampa 0945. Www myfreetaxes com tampa Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Www myfreetaxes com tampa 04725. Www myfreetaxes com tampa Taxable tires, super single tires designed for steering at $. Www myfreetaxes com tampa 0945. Www myfreetaxes com tampa A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Www myfreetaxes com tampa A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Www myfreetaxes com tampa A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Www myfreetaxes com tampa Special rule, manufacturer's retail stores. Www myfreetaxes com tampa   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Www myfreetaxes com tampa Tires on imported articles. Www myfreetaxes com tampa   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Www myfreetaxes com tampa Tires exempt from tax. Www myfreetaxes com tampa   The tax on taxable tires does not apply to the following items. Www myfreetaxes com tampa Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Www myfreetaxes com tampa Tire carcasses not suitable for commercial use. Www myfreetaxes com tampa Tires for use on qualifying intercity, local, and school buses. Www myfreetaxes com tampa For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Www myfreetaxes com tampa Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Www myfreetaxes com tampa Tires of a type used exclusively on mobile machinery. Www myfreetaxes com tampa A taxable tire used on mobile machinery is not exempt from tax. Www myfreetaxes com tampa Qualifying intercity or local bus. Www myfreetaxes com tampa   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Www myfreetaxes com tampa Qualifying school bus. Www myfreetaxes com tampa   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Www myfreetaxes com tampa Credit or refund. Www myfreetaxes com tampa   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Www myfreetaxes com tampa   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Www myfreetaxes com tampa   The person who paid the tax is eligible to make the claim. Www myfreetaxes com tampa Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Www myfreetaxes com tampa 5 miles per gallon. Www myfreetaxes com tampa If you import an automobile for personal use, you may be liable for this tax. Www myfreetaxes com tampa Figure the tax on Form 6197, as discussed later. Www myfreetaxes com tampa The tax rate is based on fuel economy rating. Www myfreetaxes com tampa The tax rates for the gas guzzler tax are shown on Form 6197. Www myfreetaxes com tampa A person that lengthens an existing automobile is the manufacturer of an automobile. Www myfreetaxes com tampa Automobiles. Www myfreetaxes com tampa   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Www myfreetaxes com tampa Vehicles not subject to tax. Www myfreetaxes com tampa   For the gas guzzler tax, the following vehicles are not considered automobiles. Www myfreetaxes com tampa Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Www myfreetaxes com tampa Vehicles operated exclusively on a rail or rails. Www myfreetaxes com tampa Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Www myfreetaxes com tampa Vehicles treated under 49 U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa C. Www myfreetaxes com tampa 32901 (1978) as non-passenger automobiles. Www myfreetaxes com tampa This includes limousines manufactured primarily to transport more than 10 persons. Www myfreetaxes com tampa   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Www myfreetaxes com tampa   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Www myfreetaxes com tampa Model type. Www myfreetaxes com tampa   Model type is a particular class of automobile as determined by EPA regulations. Www myfreetaxes com tampa Fuel economy. Www myfreetaxes com tampa   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Www myfreetaxes com tampa 1 mile as figured by the EPA. Www myfreetaxes com tampa Imported automobiles. Www myfreetaxes com tampa   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Www myfreetaxes com tampa An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Www myfreetaxes com tampa   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Www myfreetaxes com tampa   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Www myfreetaxes com tampa A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Www myfreetaxes com tampa   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Www myfreetaxes com tampa Exemptions. Www myfreetaxes com tampa   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Www myfreetaxes com tampa However, see Vehicles not subject to tax, earlier. Www myfreetaxes com tampa Form 6197. Www myfreetaxes com tampa   Use Form 6197 to figure your tax liability for each quarter. Www myfreetaxes com tampa Attach Form 6197 to your Form 720 for the quarter. Www myfreetaxes com tampa See the Form 6197 instructions for more information and the one-time filing rules. Www myfreetaxes com tampa Credit or refund. Www myfreetaxes com tampa   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Www myfreetaxes com tampa For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Www myfreetaxes com tampa Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Www myfreetaxes com tampa A taxable vaccine means any of the following vaccines. Www myfreetaxes com tampa Any vaccine containing diphtheria toxoid. Www myfreetaxes com tampa Any vaccine containing tetanus toxoid. Www myfreetaxes com tampa Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Www myfreetaxes com tampa Any vaccine containing polio virus. Www myfreetaxes com tampa Any vaccine against measles. Www myfreetaxes com tampa Any vaccine against mumps. Www myfreetaxes com tampa Any vaccine against rubella. Www myfreetaxes com tampa Any vaccine against hepatitis A. Www myfreetaxes com tampa Any vaccine against hepatitis B. Www myfreetaxes com tampa Any vaccine against chicken pox. Www myfreetaxes com tampa Any vaccine against rotavirus gastroenteritis. Www myfreetaxes com tampa Any HIB vaccine. Www myfreetaxes com tampa Any conjugate vaccine against streptococcus pneumoniae. Www myfreetaxes com tampa Any trivalent vaccine against influenza or any other vaccine against influenza. Www myfreetaxes com tampa Any meningococcal vaccine. Www myfreetaxes com tampa Any vaccine against the human papillomavirus. Www myfreetaxes com tampa The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Www myfreetaxes com tampa The tax is $. Www myfreetaxes com tampa 75 per dose of each taxable vaccine. Www myfreetaxes com tampa The tax per dose on a vaccine that contains more than one taxable vaccine is $. Www myfreetaxes com tampa 75 times the number of taxable vaccines. Www myfreetaxes com tampa Taxable use. Www myfreetaxes com tampa   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Www myfreetaxes com tampa Credit or refund. Www myfreetaxes com tampa   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Www myfreetaxes com tampa The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Www myfreetaxes com tampa Conditions to allowance. Www myfreetaxes com tampa   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Www myfreetaxes com tampa Taxable Medical Devices Taxable medical devices. Www myfreetaxes com tampa   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Www myfreetaxes com tampa 3% (. Www myfreetaxes com tampa 023) of the sales price. Www myfreetaxes com tampa A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Www myfreetaxes com tampa There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Www myfreetaxes com tampa There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Www myfreetaxes com tampa See T. Www myfreetaxes com tampa D. Www myfreetaxes com tampa 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Www myfreetaxes com tampa More information. Www myfreetaxes com tampa   For more information on the medical device tax, see section 4191, T. Www myfreetaxes com tampa D. Www myfreetaxes com tampa 9604, and Notice 2012-77. Www myfreetaxes com tampa You can find T. Www myfreetaxes com tampa D. Www myfreetaxes com tampa 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Www myfreetaxes com tampa R. Www myfreetaxes com tampa B. Www myfreetaxes com tampa 2012-52 at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/pub/irs-irbs/irb12-52. Www myfreetaxes com tampa pdf. Www myfreetaxes com tampa Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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