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File Free State Taxes

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

The File Free State Taxes

File free state taxes Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. File free state taxes Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File free state taxes Aged, home for, Home for the aged. File free state taxes Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. File free state taxes Alumni association, Alumni association. File free state taxes Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. File free state taxes Conformed copy, Conformed copy. File free state taxes Description of activities, Description of activities. File free state taxes Employer identification number, Required Inclusions Financial data, Financial data. File free state taxes Organizing documents, Organizing documents. File free state taxes Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. File free state taxes , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. File free state taxes Attribution, special rules, Special rules of attribution. File free state taxes B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. File free state taxes Bureau defined, Bureau defined. File free state taxes Burial benefit insurance, Burial and funeral benefit insurance organization. File free state taxes Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. File free state taxes C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. File free state taxes Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. File free state taxes Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. File free state taxes Integrated auxiliaries, Integrated auxiliaries. File free state taxes Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. File free state taxes CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. File free state taxes Comments, Comments and suggestions. File free state taxes Community association, Other organizations. File free state taxes Community nursing bureau, Community nursing bureau. File free state taxes Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. File free state taxes Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. File free state taxes Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. File free state taxes Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. File free state taxes E Educational organizations, Educational Organizations, Educational organizations. File free state taxes Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. File free state taxes Estimated tax, Estimated tax. File free state taxes Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. File free state taxes Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. File free state taxes Family members, Family members. File free state taxes Substantial influence, Persons not considered to have substantial influence. File free state taxes Disregarded benefits, Disregarded benefits. File free state taxes Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. File free state taxes , Exception. File free state taxes Excise tax, Excise tax on excess benefit transactions. File free state taxes Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. File free state taxes Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. File free state taxes Excise tax Black lung benefit trust, Excise taxes. File free state taxes Lobbying expenditures, Tax on excess expenditures to influence legislation. File free state taxes , Tax on disqualifying lobbying expenditures. File free state taxes Political expenditures, Excise taxes on political expenditures. File free state taxes Private foundations, Excise taxes on private foundations. File free state taxes , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. File free state taxes Extensions of time, Extensions of time for filing. File free state taxes F Facts and circumstances test, Facts and circumstances test. File free state taxes Fair market value, estimate of, Good faith estimate of fair market value (FMV). File free state taxes Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. File free state taxes , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. File free state taxes , Information required for subordinate organizations. File free state taxes , Annual Information Return, Form 1023. File free state taxes , Organizations Not Required To File Form 1023, Private Schools, When to file application. File free state taxes , Lobbying Expenditures, Volunteer fire companies. File free state taxes 1024, Forms Required, Application made under wrong paragraph of section 501(c). File free state taxes , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. File free state taxes , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. File free state taxes 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. File free state taxes 2848, Power of attorney. File free state taxes , Representation. File free state taxes 4720, Tax on excess expenditures to influence legislation. File free state taxes 5578, Certification. File free state taxes 5768, Making the election. File free state taxes 6069, Tax treatment of donations. File free state taxes 8274, FICA tax exemption election. File free state taxes 8282, Dispositions of donated property. File free state taxes 8283, Form 8283. File free state taxes 8300, Report of Cash Received 8718, Forms Required, Power of attorney. File free state taxes 8821, Representation. File free state taxes 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. File free state taxes 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. File free state taxes 990-PF, Form 990-PF, Excise taxes on private foundations. File free state taxes , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. File free state taxes W–2, Revoking the election. File free state taxes Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. File free state taxes , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. File free state taxes Funeral benefit insurance, Burial and funeral benefit insurance organization. File free state taxes G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. File free state taxes Good faith determinations, What's New, New organization. File free state taxes Governmental unit, Governmental units. File free state taxes Grant Distinguished from gross receipts, Grants. File free state taxes Exclusion for unusual grant, Unusual grants. File free state taxes , Unusual grants. File free state taxes From public charity, Grants from public charities. File free state taxes , Grants from public charities. File free state taxes Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. File free state taxes Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. File free state taxes Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. File free state taxes Homeowners' association, Homeowners' associations. File free state taxes Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. File free state taxes , Hospitals and medical research organizations. File free state taxes I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. File free state taxes Instrumentalities, Instrumentalities. File free state taxes Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. File free state taxes , Labor Organizations Law, public interest, Public-interest law firms. File free state taxes Legislative activity, Lobbying Expenditures, Legislative activity. File free state taxes Listed transaction, Prohibited tax shelter transaction. File free state taxes Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. File free state taxes Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. File free state taxes M Medical research organization, Medical research organization. File free state taxes Medicare and Medicaid payments, Medicare and Medicaid payments. File free state taxes Membership fee, Membership fees. File free state taxes , Membership fees distinguished from gross receipts. File free state taxes Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. File free state taxes O One-third support test, One-third support test. File free state taxes Organization assets, Dedication and Distribution of Assets Dedication, Dedication. File free state taxes Distribution, Distribution. File free state taxes Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. File free state taxes Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. File free state taxes , Penalties. File free state taxes , Penalty. File free state taxes Failure to file, Penalties for failure to file. File free state taxes Perpetual care organization, Perpetual care organization. File free state taxes Political activity, Dues Used for Lobbying or Political Activities, Political activity. File free state taxes , Political activity. File free state taxes Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. File free state taxes Preferred stock, Common and preferred stock. File free state taxes Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. File free state taxes Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. File free state taxes Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. File free state taxes Prohibited reportable transactions, Prohibited tax shelter transaction. File free state taxes Subsequently listed transaction, Subsequently listed transaction. File free state taxes Tax-exempt entities, Tax-exempt entities. File free state taxes Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. File free state taxes Grant from, Grants from public charities. File free state taxes Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. File free state taxes , One-third support test. File free state taxes Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. File free state taxes Publications (see Tax help) Publicly supported organization, Publicly supported organizations. File free state taxes , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. File free state taxes Ten-percent-of-support, Ten-percent-of-support requirement. File free state taxes R Racial composition, How to determine racial composition. File free state taxes Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. File free state taxes Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. File free state taxes Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. File free state taxes Scholarships, Scholarships. File free state taxes School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. File free state taxes Social clubs, Organizations subject to requirements. File free state taxes , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. File free state taxes , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. File free state taxes Sports organization, amateur, Qualified amateur sports organization. File free state taxes State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. File free state taxes Suggestions, Comments and suggestions. File free state taxes Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. File free state taxes , Support from a governmental unit. File free state taxes , Support from the general public. File free state taxes Support test, One-third support test. File free state taxes Facts and circumstances, Facts and circumstances test. File free state taxes One-third, One-third support test. File free state taxes Public charity, One-third support test. File free state taxes Supporting organization, Supporting organization transactions occurring after July 25, 2006. File free state taxes T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. File free state taxes , Unusual grants. File free state taxes User fee, Power of attorney. File free state taxes , User fee. File free state taxes V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. File free state taxes W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. File free state taxes Withholding information from public, Requests for withholding of information from the public. File free state taxes Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. File free state taxes Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications