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Amended Return 2011

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Amended Return 2011

Amended return 2011 5. Amended return 2011   Manufacturers Taxes Table of Contents Importer. Amended return 2011 Use considered sale. Amended return 2011 Lease considered sale. Amended return 2011 Bonus goods. Amended return 2011 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Amended return 2011 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Amended return 2011 CoalExported. Amended return 2011 Taxable TiresQualifying intercity or local bus. Amended return 2011 Qualifying school bus. Amended return 2011 Gas Guzzler TaxVehicles not subject to tax. Amended return 2011 Imported automobiles. Amended return 2011 VaccinesConditions to allowance. Amended return 2011 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. Amended return 2011 Manufacturer. Amended return 2011   The term “manufacturer” includes a producer or importer. Amended return 2011 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. Amended return 2011 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. Amended return 2011   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Amended return 2011 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. Amended return 2011 Importer. Amended return 2011   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. Amended return 2011 Sale. Amended return 2011   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. Amended return 2011 Use considered sale. Amended return 2011   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Amended return 2011 Lease considered sale. Amended return 2011   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Amended return 2011 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. Amended return 2011 Manufacturers taxes based on sale price. Amended return 2011   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. Amended return 2011 The taxes imposed on coal are based either on the sale price or the weight. Amended return 2011   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. Amended return 2011 However, you include certain charges made when a taxable article is sold and you exclude others. Amended return 2011 To figure the price on which you base the tax, use the following rules. Amended return 2011 Include both the following charges in the price. Amended return 2011 Any charge for coverings or containers (regardless of their nature). Amended return 2011 Any charge incident to placing the article in a condition packed ready for shipment. Amended return 2011 Exclude all the following amounts from the price. Amended return 2011 The manufacturers excise tax, whether or not it is stated as a separate charge. Amended return 2011 The transportation charges pursuant to the sale. Amended return 2011 The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Amended return 2011 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. Amended return 2011 Discounts, rebates, and similar allowances actually granted to the purchaser. Amended return 2011 Local advertising charges. Amended return 2011 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. Amended return 2011 Charges for warranty paid at the purchaser's option. Amended return 2011 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. Amended return 2011 Bonus goods. Amended return 2011   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Amended return 2011 Figure the tax only on the sale price attributable to the taxable articles. Amended return 2011 Example. Amended return 2011 A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Amended return 2011 The sale price of the shipment is $1,500. Amended return 2011 The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Amended return 2011 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). Amended return 2011 The remaining $375 is allocated to the nontaxable articles. Amended return 2011 Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Amended return 2011 When the title passes depends on the intention of the parties as gathered from the contract of sale. Amended return 2011 In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Amended return 2011 If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Amended return 2011 The manufacturer is liable for the tax. Amended return 2011 Partial payments. Amended return 2011   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. Amended return 2011 To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Amended return 2011 Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Amended return 2011 Sale of an article to a state or local government for the exclusive use of the state or local government. Amended return 2011 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amended return 2011 State is defined in Definitions in chapter 1. Amended return 2011 Sale of an article to a nonprofit educational organization for its exclusive use. Amended return 2011 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amended return 2011 Nonprofit educational organization is defined under Communications Tax in chapter 4. Amended return 2011 Sale of an article to a qualified blood collector organization. Amended return 2011 This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Amended return 2011 Qualified blood collector organizations are defined under Communications Tax in chapter 4. Amended return 2011 Sale of an article for use by the purchaser as supplies for vessels. Amended return 2011 This exemption does not apply to the taxes on coal and vaccines. Amended return 2011 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. Amended return 2011 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. Amended return 2011 This exemption does not apply to the tax on coal and tires. Amended return 2011 Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Amended return 2011 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. Amended return 2011 Sale of an article for export or for resale by the purchaser to a second purchaser for export. Amended return 2011 The article may be exported to a foreign country or to a possession of the United States. Amended return 2011 A vaccine shipped to a possession of the United States is not considered to be exported. Amended return 2011 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. Amended return 2011 Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Amended return 2011 S. Amended return 2011 jurisdiction in Alaska. Amended return 2011 For tire exemptions, see section 4221(e)(2). Amended return 2011 Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Amended return 2011 Registration requirements. Amended return 2011   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Amended return 2011 See the Form 637 instructions for more information. Amended return 2011 Exceptions to registration requirements. Amended return 2011   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. Amended return 2011 Certification requirement. Amended return 2011   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. Amended return 2011 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. Amended return 2011   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. Amended return 2011 See Regulations section 48. Amended return 2011 4221-5(c) for the certificate requirements. Amended return 2011   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. Amended return 2011 See Regulations section 48. Amended return 2011 4221-4(d) for the certificate requirements. Amended return 2011 Proof of export requirement. Amended return 2011   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Amended return 2011 See Regulations section 48. Amended return 2011 4221-3(d) for evidence that qualifies as proof of exportation. Amended return 2011 Proof of resale for further manufacture requirement. Amended return 2011   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. Amended return 2011 See Regulations section 48. Amended return 2011 4221-2(c) for evidence that qualifies as proof of resale. Amended return 2011 Information to be furnished to purchaser. Amended return 2011   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. Amended return 2011 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. Amended return 2011 The claim must set forth in detail the facts upon which the claim is based. Amended return 2011 Uses, sales, and exports. Amended return 2011   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). Amended return 2011 Export. Amended return 2011   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. Amended return 2011 In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Amended return 2011 Price readjustments. Amended return 2011   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. Amended return 2011 Conditions to allowance. Amended return 2011   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. Amended return 2011 The claimant sold the article at a tax-excluded price. Amended return 2011 The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Amended return 2011 The person has obtained the written consent of the ultimate vendor to make the claim. Amended return 2011 The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Amended return 2011 Claim for further manufacture. Amended return 2011   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Amended return 2011 The name and address of the manufacturer and the date of payment. Amended return 2011 An identification of the article for which the credit or refund is claimed. Amended return 2011 The amount of tax paid on the article and the date on which it was paid. Amended return 2011 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. Amended return 2011 An identification of the second article. Amended return 2011   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. Amended return 2011 The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Amended return 2011 Claim for price readjustment. Amended return 2011   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. Amended return 2011 A description of the circumstances that gave rise to the price readjustment. Amended return 2011 An identification of the article whose price was readjusted. Amended return 2011 The price at which the article was sold. Amended return 2011 The amount of tax paid on the article and the date on which it was paid. Amended return 2011 The name and address of the purchaser. Amended return 2011 The amount repaid to the purchaser or credited to the purchaser's account. Amended return 2011 Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Amended return 2011 This includes any parts or accessories sold on or in connection with the sale of those articles. Amended return 2011 Pay this tax with Form 720. Amended return 2011 No tax deposits are required. Amended return 2011 Sport fishing equipment includes all the following items. Amended return 2011 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. Amended return 2011 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)). Amended return 2011 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. Amended return 2011 Fishing tip-ups and tilts. Amended return 2011 Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Amended return 2011 See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Amended return 2011 Fishing rods and fishing poles. Amended return 2011   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Amended return 2011 The tax is paid by the manufacturer, producer, or importer. Amended return 2011 Fishing tackle boxes. Amended return 2011   The tax on fishing tackle boxes is 3% of the sales price. Amended return 2011 The tax is paid by the manufacturer, producer, or importer. Amended return 2011 Electric outboard boat motors. Amended return 2011   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Amended return 2011 This includes any parts or accessories sold on or in connection with the sale of those articles. Amended return 2011 Certain equipment resale. Amended return 2011   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Amended return 2011 If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Amended return 2011 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. Amended return 2011 The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Amended return 2011   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. Amended return 2011 The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Amended return 2011 Related person. Amended return 2011   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). Amended return 2011 Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Amended return 2011 11) of the sales price. Amended return 2011 The tax is paid by the manufacturer, producer, or importer. Amended return 2011 It applies to bows having a peak draw weight of 30 pounds or more. Amended return 2011 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. Amended return 2011 Pay this tax with Form 720. Amended return 2011 No tax deposits are required. Amended return 2011 Arrow Shafts The tax on arrow shafts is listed on Form 720. Amended return 2011 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. Amended return 2011 It measures 18 inches or more in overall length. Amended return 2011 It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Amended return 2011 Exemption for certain wooden arrows. Amended return 2011   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. Amended return 2011 It measures 5/16 of an inch or less in diameter. Amended return 2011 It is not suitable for use with a taxable bow, described earlier. Amended return 2011 Pay this tax with Form 720. Amended return 2011 No tax deposits are required. Amended return 2011 Coal A tax is imposed on the first sale of coal mined in the United States. Amended return 2011 The producer of the coal is liable for the tax. Amended return 2011 The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Amended return 2011 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. Amended return 2011 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). Amended return 2011 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. Amended return 2011 Tax rates. Amended return 2011   The tax on underground-mined coal is the lower of: $1. Amended return 2011 10 a ton, or 4. Amended return 2011 4% of the sale price. Amended return 2011   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Amended return 2011 4% of the sale price. Amended return 2011   Coal will be taxed at the 4. Amended return 2011 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Amended return 2011 50 a ton for surface-mined coal. Amended return 2011 Apply the tax proportionately if a sale or use includes a portion of a ton. Amended return 2011 Example. Amended return 2011 If you sell 21,000 pounds (10. Amended return 2011 5 tons) of coal from an underground mine for $525, the price per ton is $50. Amended return 2011 The tax is $1. Amended return 2011 10 × 10. Amended return 2011 5 tons ($11. Amended return 2011 55). Amended return 2011 Coal production. Amended return 2011   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Amended return 2011 Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Amended return 2011   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Amended return 2011 In some cases, a single mine may yield coal from both surface mining and underground mining. Amended return 2011 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. Amended return 2011 Determining tonnage or selling price. Amended return 2011   The producer pays the tax on coal at the time of sale or use. Amended return 2011 In figuring the selling price for applying the tax, the point of sale is f. Amended return 2011 o. Amended return 2011 b. Amended return 2011 (free on board) mine or f. Amended return 2011 o. Amended return 2011 b. Amended return 2011 cleaning plant if you clean the coal before selling it. Amended return 2011 This applies even if you sell the coal for a delivered price. Amended return 2011 The f. Amended return 2011 o. Amended return 2011 b. Amended return 2011 mine or f. Amended return 2011 o. Amended return 2011 b. Amended return 2011 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. Amended return 2011 4% rate. Amended return 2011   The tax applies to the full amount of coal sold. Amended return 2011 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. Amended return 2011 Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Amended return 2011   Do not include in the sales price the excise tax imposed on coal. Amended return 2011 Coal used by the producer. Amended return 2011   The tax on coal applies if the coal is used by the producer in other than a mining process. Amended return 2011 A mining process means the same for this purpose as for percentage depletion. Amended return 2011 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. Amended return 2011 In this case, the tax applies only when you sell the coal. Amended return 2011 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. Amended return 2011 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. Amended return 2011   You must use a constructive sale price to figure the tax under the 4. Amended return 2011 4% rate if you use the coal in other than a mining process. Amended return 2011 Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Amended return 2011 o. Amended return 2011 b. Amended return 2011 mine or cleaning plant. Amended return 2011 Normally, you use the same constructive price used to figure your percentage depletion deduction. Amended return 2011 Blending. Amended return 2011   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. Amended return 2011 Figure the tax separately for each type of coal in the blend. Amended return 2011 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. Amended return 2011 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. Amended return 2011 However, the tax is limited to 4. Amended return 2011 4% of the sale price per ton of the blended coal. Amended return 2011 Exemption from tax. Amended return 2011   The tax does not apply to sales of lignite and imported coal. Amended return 2011 The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Amended return 2011 Exported. Amended return 2011   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. Amended return 2011   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. Amended return 2011 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. Amended return 2011   Proof of export includes any of the following items. Amended return 2011 A copy of the export bill of lading issued by the delivering carrier. Amended return 2011 A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Amended return 2011 A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Amended return 2011 If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Amended return 2011 Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Amended return 2011 A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Amended return 2011 0945 ($. Amended return 2011 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. Amended return 2011 The three categories for reporting the tax and the tax rate are listed below. Amended return 2011 Taxable tires other than biasply or super single tires at $. Amended return 2011 0945. Amended return 2011 Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Amended return 2011 04725. Amended return 2011 Taxable tires, super single tires designed for steering at $. Amended return 2011 0945. Amended return 2011 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. Amended return 2011 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. Amended return 2011 A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Amended return 2011 Special rule, manufacturer's retail stores. Amended return 2011   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. Amended return 2011 Tires on imported articles. Amended return 2011   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). Amended return 2011 Tires exempt from tax. Amended return 2011   The tax on taxable tires does not apply to the following items. Amended return 2011 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. Amended return 2011 Tire carcasses not suitable for commercial use. Amended return 2011 Tires for use on qualifying intercity, local, and school buses. Amended return 2011 For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Amended return 2011 Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Amended return 2011 Tires of a type used exclusively on mobile machinery. Amended return 2011 A taxable tire used on mobile machinery is not exempt from tax. Amended return 2011 Qualifying intercity or local bus. Amended return 2011   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). Amended return 2011 Qualifying school bus. Amended return 2011   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Amended return 2011 Credit or refund. Amended return 2011   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. Amended return 2011   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. Amended return 2011   The person who paid the tax is eligible to make the claim. Amended return 2011 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. Amended return 2011 5 miles per gallon. Amended return 2011 If you import an automobile for personal use, you may be liable for this tax. Amended return 2011 Figure the tax on Form 6197, as discussed later. Amended return 2011 The tax rate is based on fuel economy rating. Amended return 2011 The tax rates for the gas guzzler tax are shown on Form 6197. Amended return 2011 A person that lengthens an existing automobile is the manufacturer of an automobile. Amended return 2011 Automobiles. Amended return 2011   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. Amended return 2011 Vehicles not subject to tax. Amended return 2011   For the gas guzzler tax, the following vehicles are not considered automobiles. Amended return 2011 Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Amended return 2011 Vehicles operated exclusively on a rail or rails. Amended return 2011 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. Amended return 2011 Vehicles treated under 49 U. Amended return 2011 S. Amended return 2011 C. Amended return 2011 32901 (1978) as non-passenger automobiles. Amended return 2011 This includes limousines manufactured primarily to transport more than 10 persons. Amended return 2011   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. Amended return 2011   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Amended return 2011 Model type. Amended return 2011   Model type is a particular class of automobile as determined by EPA regulations. Amended return 2011 Fuel economy. Amended return 2011   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Amended return 2011 1 mile as figured by the EPA. Amended return 2011 Imported automobiles. Amended return 2011   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Amended return 2011 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. Amended return 2011   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. Amended return 2011   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. Amended return 2011 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). Amended return 2011   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. Amended return 2011 Exemptions. Amended return 2011   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. Amended return 2011 However, see Vehicles not subject to tax, earlier. Amended return 2011 Form 6197. Amended return 2011   Use Form 6197 to figure your tax liability for each quarter. Amended return 2011 Attach Form 6197 to your Form 720 for the quarter. Amended return 2011 See the Form 6197 instructions for more information and the one-time filing rules. Amended return 2011 Credit or refund. Amended return 2011   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. Amended return 2011 For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Amended return 2011 Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Amended return 2011 A taxable vaccine means any of the following vaccines. Amended return 2011 Any vaccine containing diphtheria toxoid. Amended return 2011 Any vaccine containing tetanus toxoid. Amended return 2011 Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Amended return 2011 Any vaccine containing polio virus. Amended return 2011 Any vaccine against measles. Amended return 2011 Any vaccine against mumps. Amended return 2011 Any vaccine against rubella. Amended return 2011 Any vaccine against hepatitis A. Amended return 2011 Any vaccine against hepatitis B. Amended return 2011 Any vaccine against chicken pox. Amended return 2011 Any vaccine against rotavirus gastroenteritis. Amended return 2011 Any HIB vaccine. Amended return 2011 Any conjugate vaccine against streptococcus pneumoniae. Amended return 2011 Any trivalent vaccine against influenza or any other vaccine against influenza. Amended return 2011 Any meningococcal vaccine. Amended return 2011 Any vaccine against the human papillomavirus. Amended return 2011 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. Amended return 2011 The tax is $. Amended return 2011 75 per dose of each taxable vaccine. Amended return 2011 The tax per dose on a vaccine that contains more than one taxable vaccine is $. Amended return 2011 75 times the number of taxable vaccines. Amended return 2011 Taxable use. Amended return 2011   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. Amended return 2011 Credit or refund. Amended return 2011   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. Amended return 2011 The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Amended return 2011 Conditions to allowance. Amended return 2011   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. Amended return 2011 Taxable Medical Devices Taxable medical devices. Amended return 2011   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Amended return 2011 3% (. Amended return 2011 023) of the sales price. Amended return 2011 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. Amended return 2011 There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Amended return 2011 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). Amended return 2011 See T. Amended return 2011 D. Amended return 2011 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. Amended return 2011 More information. Amended return 2011   For more information on the medical device tax, see section 4191, T. Amended return 2011 D. Amended return 2011 9604, and Notice 2012-77. Amended return 2011 You can find T. Amended return 2011 D. Amended return 2011 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Amended return 2011 R. Amended return 2011 B. Amended return 2011 2012-52 at www. Amended return 2011 irs. Amended return 2011 gov/pub/irs-irbs/irb12-52. Amended return 2011 pdf. Amended return 2011 Prev  Up  Next   Home   More Online Publications
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Veterans Organizations: Help from the IRS on Key Rules

Topics include:

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Helpful publication: Publication 3386: Veterans’ Organizations Tax Guide

 

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The Amended Return 2011

Amended return 2011 5. Amended return 2011   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Amended return 2011 However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Amended return 2011 The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Amended return 2011 Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Amended return 2011 This section describes the requirements for tax-free treatment of canceled student loans. Amended return 2011 Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Amended return 2011 The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Amended return 2011 See Exception, later. Amended return 2011 Eligible educational institution. Amended return 2011   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amended return 2011 Qualified lenders. Amended return 2011   These include the following. Amended return 2011 The United States, or an instrumentality thereof. Amended return 2011 A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Amended return 2011 A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Amended return 2011 An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Amended return 2011   Occupations with unmet needs include medicine, nursing, teaching, and law. Amended return 2011 Section 501(c)(3) organization. Amended return 2011   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Amended return 2011 Charitable. Amended return 2011 Religious. Amended return 2011 Educational. Amended return 2011 Scientific. Amended return 2011 Literary. Amended return 2011 Testing for public safety. Amended return 2011 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Amended return 2011 The prevention of cruelty to children or animals. Amended return 2011 Exception. Amended return 2011   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Amended return 2011 Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Amended return 2011 The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Amended return 2011 Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Amended return 2011 A state education loan repayment program eligible for funds under the Public Health Service Act. Amended return 2011 Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Amended return 2011 You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Amended return 2011 Prev  Up  Next   Home   More Online Publications