File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Efile For Free State And Federal

2012 1040ezFile 2012 Federal TaxesHr Block Free State ReturnH&r FreeTax DeductionsHow To File State Taxes Online For FreeFiling A 1040 EzH&r BlocksEz Tax Form 20122011 Tax FileWww Irs Gov Efile ComFile Taxes For FreeIrs FormsFiling An Amended Tax Return 2012Tax Planning Us 2006 TaxesFree 2012 Tax Filing OnlineMontana State Tax Form 2011H&r Block File For Free1040ez Form Printable2012 FreetaxusaIrs Tax Forms 2010Irs Amended Tax FormsFile 2012 Taxes LateEfile TaxesE File Tax ReturnHow Far Back Can I Amend My TaxesH&r Block Free TaxesIrs Gov Freefile Extension1040ez Tax Form And BookletFile A Tax Extension Online For FreeState Tax Extension2011taxes140ez 2011Free Online Income Tax FilingHow Do I File My 2011 Tax ReturnIrs 1040 Ez Form 20111040 Easy Form 2014I Need To File My 2009 Taxes For FreeFree H&r Block MilitaryNj 1040ez

Efile For Free State And Federal

Efile for free state and federal Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Efile for free state and federal Tax questions. Efile for free state and federal Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Efile for free state and federal irs. Efile for free state and federal gov/pub972. Efile for free state and federal Reminder Photographs of missing children. Efile for free state and federal  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile for free state and federal Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile for free state and federal You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Efile for free state and federal Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Efile for free state and federal This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Efile for free state and federal Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Efile for free state and federal However, most individuals can use a simpler worksheet in their tax form instructions. Efile for free state and federal If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Efile for free state and federal   Complete the Child Tax Credit Worksheet , later in this publication. Efile for free state and federal If you were sent here from your Schedule 8812 instructions. Efile for free state and federal   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Efile for free state and federal If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Efile for free state and federal   Read the explanation of who must use this publication next. Efile for free state and federal If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Efile for free state and federal Who must use this publication. Efile for free state and federal   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Efile for free state and federal Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Efile for free state and federal Form 4563 (exclusion of income for residents of American Samoa). Efile for free state and federal Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Efile for free state and federal Adoption credit, Form 8839. Efile for free state and federal Residential energy efficient property credit, Form 5695, Part I. Efile for free state and federal District of Columbia first-time homebuyer credit, Form 8859. Efile for free state and federal Comments and suggestions. Efile for free state and federal   We welcome your comments about this publication and your suggestions for future editions. Efile for free state and federal   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Efile for free state and federal NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile for free state and federal Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile for free state and federal   You can send your comments from www. Efile for free state and federal irs. Efile for free state and federal gov/formspubs/. Efile for free state and federal Click on “More Information” and then on “Comment on Tax Forms and Publications. Efile for free state and federal ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile for free state and federal Ordering forms and publications. Efile for free state and federal   Visit www. Efile for free state and federal irs. Efile for free state and federal gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Efile for free state and federal Internal Revenue Service 1201 N. Efile for free state and federal Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile for free state and federal   If you have a tax question, check the information available on IRS. Efile for free state and federal gov or call 1-800-829-1040. Efile for free state and federal We cannot answer tax questions sent to either of the above addresses. Efile for free state and federal Prev  Up  Next   Home   More Online Publications
Español

The Efile For Free State And Federal

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