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2012 Tax Filing Online

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2012 Tax Filing Online

2012 tax filing online Index A Affected taxpayer, Affected taxpayer. 2012 tax filing online B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. 2012 tax filing online Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. 2012 tax filing online Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. 2012 tax filing online Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. 2012 tax filing online Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. 2012 tax filing online Qualified hurricane distribution, Qualified hurricane distribution. 2012 tax filing online R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. 2012 tax filing online Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. 2012 tax filing online Request for transcript, Request for transcript of tax return. 2012 tax filing online Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 tax filing online Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. 2012 tax filing online Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. 2012 tax filing online W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  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The 2012 Tax Filing Online

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