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Federal Tax Return 2012

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Federal Tax Return 2012

Federal tax return 2012 Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. Federal tax return 2012 irs. Federal tax return 2012 gov/pub957. Federal tax return 2012 Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). Federal tax return 2012 The SSA also has rules for reporting special wage payments made to employees after they retire. Federal tax return 2012 These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. Federal tax return 2012 These rules are for social security coverage and benefit purposes only. Federal tax return 2012 This publication, written primarily for employers, discusses back pay under a statute and special wage payments. Federal tax return 2012 It also explains how to report these payments to the SSA. Federal tax return 2012 For more information, visit SSA's website at www. Federal tax return 2012 socialsecurity. Federal tax return 2012 gov/employer. Federal tax return 2012 To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. Federal tax return 2012 socialsecurity. Federal tax return 2012 gov/online/ssa-131. Federal tax return 2012 html. Federal tax return 2012 Prev  Up  Next   Home   More Online Publications
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The Federal Tax Return 2012

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