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Irs ez file online 13. Irs ez file online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs ez file online Free help with your tax return. Irs ez file online   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs ez file online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs ez file online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs ez file online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs ez file online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs ez file online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs ez file online gov, download the IRS2Go app, or call 1-800-906-9887. Irs ez file online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs ez file online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs ez file online aarp. Irs ez file online org/money/taxaide or call 1-888-227-7669. Irs ez file online For more information on these programs, go to IRS. Irs ez file online gov and enter “VITA” in the search box. Irs ez file online Internet. Irs ez file online    IRS. Irs ez file online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs ez file online Download the free IRS2Go app from the iTunes app store or from Google Play. Irs ez file online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs ez file online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs ez file online gov or download the IRS2Go app and select the Refund Status option. Irs ez file online The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs ez file online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs ez file online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs ez file online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs ez file online Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs ez file online No need to wait on the phone or stand in line. Irs ez file online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs ez file online When you reach the response screen, you can print the entire interview and the final response for your records. Irs ez file online New subject areas are added on a regular basis. Irs ez file online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs ez file online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs ez file online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs ez file online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs ez file online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs ez file online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs ez file online You can also ask the IRS to mail a return or an account transcript to you. Irs ez file online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs ez file online gov or by calling 1-800-908-9946. Irs ez file online Tax return and tax account transcripts are generally available for the current year and the past three years. Irs ez file online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs ez file online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs ez file online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs ez file online Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs ez file online gov and enter Where's My Amended Return? in the search box. Irs ez file online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs ez file online It can take up to 3 weeks from the date you mailed it to show up in our system. Irs ez file online Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs ez file online gov. Irs ez file online Select the Payment tab on the front page of IRS. Irs ez file online gov for more information. Irs ez file online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs ez file online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs ez file online gov. Irs ez file online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs ez file online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs ez file online gov. Irs ez file online Request an Electronic Filing PIN by going to IRS. Irs ez file online gov and entering Electronic Filing PIN in the search box. Irs ez file online Download forms, instructions and publications, including accessible versions for people with disabilities. Irs ez file online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs ez file online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs ez file online An employee can answer questions about your tax account or help you set up a payment plan. Irs ez file online Before you visit, check the Office Locator on IRS. Irs ez file online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs ez file online If you have a special need, such as a disability, you can request an appointment. Irs ez file online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs ez file online Apply for an Employer Identification Number (EIN). Irs ez file online Go to IRS. Irs ez file online gov and enter Apply for an EIN in the search box. Irs ez file online Read the Internal Revenue Code, regulations, or other official guidance. Irs ez file online Read Internal Revenue Bulletins. Irs ez file online Sign up to receive local and national tax news and more by email. Irs ez file online Just click on “subscriptions” above the search box on IRS. Irs ez file online gov and choose from a variety of options. Irs ez file online    Phone. Irs ez file online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs ez file online Download the free IRS2Go app from the iTunes app store or from Google Play. Irs ez file online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs ez file online gov, or download the IRS2Go app. Irs ez file online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs ez file online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs ez file online Most VITA and TCE sites offer free electronic filing. Irs ez file online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs ez file online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs ez file online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs ez file online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs ez file online The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs ez file online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs ez file online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs ez file online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs ez file online Note, the above information is for our automated hotline. Irs ez file online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs ez file online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs ez file online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs ez file online It can take up to 3 weeks from the date you mailed it to show up in our system. Irs ez file online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs ez file online You should receive your order within 10 business days. Irs ez file online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs ez file online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs ez file online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs ez file online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs ez file online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs ez file online    Walk-in. Irs ez file online You can find a selection of forms, publications and services — in-person. Irs ez file online Products. Irs ez file online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs ez file online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs ez file online Services. Irs ez file online You can walk in to your local TAC for face-to-face tax help. Irs ez file online An employee can answer questions about your tax account or help you set up a payment plan. Irs ez file online Before visiting, use the Office Locator tool on IRS. Irs ez file online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs ez file online    Mail. Irs ez file online You can send your order for forms, instructions, and publications to the address below. Irs ez file online You should receive a response within 10 business days after your request is received. Irs ez file online Internal Revenue Service 1201 N. Irs ez file online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs ez file online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs ez file online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs ez file online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs ez file online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs ez file online You face (or your business is facing) an immediate threat of adverse action. Irs ez file online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs ez file online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs ez file online Here's why we can help: TAS is an independent organization within the IRS. Irs ez file online Our advocates know how to work with the IRS. Irs ez file online Our services are free and tailored to meet your needs. Irs ez file online We have offices in every state, the District of Columbia, and Puerto Rico. Irs ez file online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs ez file online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs ez file online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs ez file online Low Income Taxpayer Clinics. Irs ez file online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs ez file online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs ez file online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs ez file online Prev  Up  Next   Home   More Online Publications
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Irs ez file online 6. Irs ez file online   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Irs ez file online Vehicles not considered highway vehicles. Irs ez file online Idling reduction device. Irs ez file online Separate purchase. Irs ez file online Leases. Irs ez file online Exported vehicle. Irs ez file online Tax on resale of tax-paid trailers and semitrailers. Irs ez file online Use treated as sale. Irs ez file online Sale. Irs ez file online Long-term lease. Irs ez file online Short-term lease. Irs ez file online Related person. Irs ez file online Exclusions from tax base. Irs ez file online Sales not at arm's length. Irs ez file online Installment sales. Irs ez file online Repairs and modifications. Irs ez file online Further manufacture. Irs ez file online Rail trailers and rail vans. Irs ez file online Parts and accessories. Irs ez file online Trash containers. Irs ez file online House trailers. Irs ez file online Camper coaches or bodies for self-propelled mobile homes. Irs ez file online Farm feed, seed, and fertilizer equipment. Irs ez file online Ambulances and hearses. Irs ez file online Truck-tractors. Irs ez file online Concrete mixers. Irs ez file online Registration requirement. Irs ez file online Further manufacture. Irs ez file online A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Irs ez file online Truck chassis and bodies. Irs ez file online Truck trailer and semitrailer chassis and bodies. Irs ez file online Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Irs ez file online A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Irs ez file online A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Irs ez file online A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Irs ez file online A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Irs ez file online The seller is liable for the tax. Irs ez file online Chassis or body. Irs ez file online   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Irs ez file online Highway vehicle. Irs ez file online   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Irs ez file online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Irs ez file online A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Irs ez file online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Irs ez file online A special kind of cargo, goods, supplies, or materials. Irs ez file online Some off-highway task unrelated to highway transportation, except as discussed next. Irs ez file online Vehicles not considered highway vehicles. Irs ez file online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Irs ez file online Specially designed mobile machinery for nontransportation functions. Irs ez file online A self-propelled vehicle is not a highway vehicle if all the following apply. Irs ez file online The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Irs ez file online The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Irs ez file online The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Irs ez file online Vehicles specially designed for off-highway transportation. Irs ez file online A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Irs ez file online To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Irs ez file online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Irs ez file online Nontransportation trailers and semitrailers. Irs ez file online A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Irs ez file online For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Irs ez file online Gross vehicle weight. Irs ez file online   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Irs ez file online It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Irs ez file online Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Irs ez file online   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Irs ez file online Platform truck bodies 21 feet or less in length. Irs ez file online Dry freight and refrigerated truck van bodies 24 feet or less in length. Irs ez file online Dump truck bodies with load capacities of 8 cubic yards or less. Irs ez file online Refuse packer truck bodies with load capacities of 20 cubic yards or less. Irs ez file online For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Irs ez file online R. Irs ez file online B. Irs ez file online 2005-14 at www. Irs ez file online irs. Irs ez file online gov/pub/irs-irbs/irb05-14. Irs ez file online pdf. Irs ez file online   The gross vehicle weight means the maximum total weight of a loaded vehicle. Irs ez file online Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Irs ez file online The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Irs ez file online The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Irs ez file online See Regulations section 145. Irs ez file online 4051-1(e)(3) for more information. Irs ez file online Parts or accessories. Irs ez file online   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Irs ez file online For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Irs ez file online The tax applies in this case whether or not the retailer bills the parts or accessories separately. Irs ez file online   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Irs ez file online The tax applies unless there is evidence to the contrary. Irs ez file online For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Irs ez file online The tax does not apply to parts and accessories that are spares or replacements. Irs ez file online   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Irs ez file online Idling reduction device. Irs ez file online   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Irs ez file online The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Irs ez file online The EPA discusses idling reduction technologies on its website at www. Irs ez file online epa. Irs ez file online gov/smartway/technology/idling. Irs ez file online htm. Irs ez file online Separate purchase. Irs ez file online   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Irs ez file online The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Irs ez file online The installation occurs within 6 months after the vehicle is first placed in service. Irs ez file online   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Irs ez file online   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Irs ez file online This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Irs ez file online   The tax does not apply if the installed part or accessory is a replacement part or accessory. Irs ez file online The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Irs ez file online However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Irs ez file online Example. Irs ez file online You bought a taxable vehicle and placed it in service on April 8. Irs ez file online On May 3, you bought and installed parts and accessories at a cost of $850. Irs ez file online On July 15, you bought and installed parts and accessories for $300. Irs ez file online Tax of $138 (12% of $1,150) applies on July 15. Irs ez file online Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Irs ez file online First retail sale defined. Irs ez file online   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Irs ez file online There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Irs ez file online The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Irs ez file online The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Irs ez file online There is no registration requirement. Irs ez file online Leases. Irs ez file online   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Irs ez file online The tax is imposed on the lessor at the time of the lease. Irs ez file online   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Irs ez file online The tax is imposed on the lessor at the time of the lease. Irs ez file online Exported vehicle. Irs ez file online   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Irs ez file online Tax on resale of tax-paid trailers and semitrailers. Irs ez file online   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Irs ez file online The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Irs ez file online The credit cannot exceed the tax on the resale. Irs ez file online See Regulations section 145. Irs ez file online 4052-1(a)(4) for information on the conditions to allowance for the credit. Irs ez file online Use treated as sale. Irs ez file online   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Irs ez file online Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Irs ez file online The tax attaches when the use begins. Irs ez file online   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Irs ez file online   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Irs ez file online   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Irs ez file online Presumptive retail sales price. Irs ez file online   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Irs ez file online If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Irs ez file online Table 6-1 outlines the appropriate tax base calculation for various transactions. Irs ez file online   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Irs ez file online But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Irs ez file online Sale. Irs ez file online   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Irs ez file online Long-term lease. Irs ez file online   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Irs ez file online Short-term lease. Irs ez file online   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Irs ez file online   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Irs ez file online   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Irs ez file online Related person. Irs ez file online   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Irs ez file online Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Irs ez file online Table 6-1. Irs ez file online Tax Base IF the transaction is a. Irs ez file online . Irs ez file online . Irs ez file online THEN figuring the base by using the. Irs ez file online . Irs ez file online . Irs ez file online Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Irs ez file online   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Irs ez file online   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Irs ez file online However, you do add a markup if all the following apply. Irs ez file online You do not perform any significant activities relating to the processing of the sale of a taxable article. Irs ez file online The main reason for processing the sale through you is to avoid or evade the presumed markup. Irs ez file online You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Irs ez file online In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Irs ez file online Determination of tax base. Irs ez file online   These rules apply to both normal retail sales price and presumptive retail sales price computations. Irs ez file online To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Irs ez file online However, see Presumptive retail sales price, earlier. Irs ez file online Exclusions from tax base. Irs ez file online   Exclude from the tax base the retail excise tax imposed on the sale. Irs ez file online Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Irs ez file online Also exclude the value of any used component of the article furnished by the first user of the article. Irs ez file online   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Irs ez file online These expenses are those incurred in delivery from the retail dealer to the customer. Irs ez file online In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Irs ez file online   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Irs ez file online For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Irs ez file online Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Irs ez file online Sales not at arm's length. Irs ez file online   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Irs ez file online   A sale is not at arm's length if either of the following apply. Irs ez file online One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Irs ez file online The sale is made under special arrangements between a seller and a purchaser. Irs ez file online Installment sales. Irs ez file online   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Irs ez file online The tax is figured on the entire sales price. Irs ez file online No part of the tax is deferred because the sales price is paid in installments. Irs ez file online Repairs and modifications. Irs ez file online   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Irs ez file online This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Irs ez file online However, this exception generally does not apply to an article that was not subject to the tax when it was new. Irs ez file online Further manufacture. Irs ez file online   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Irs ez file online Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Irs ez file online Combining an article with an item in this list does not give rise to taxability. Irs ez file online However, see Parts or accessories discussed earlier. Irs ez file online Articles exempt from tax. Irs ez file online   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Irs ez file online Rail trailers and rail vans. Irs ez file online   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Irs ez file online Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Irs ez file online Parts and accessories. Irs ez file online   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Irs ez file online Trash containers. Irs ez file online   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Irs ez file online It is designed to be used as a trash container. Irs ez file online It is not designed to carry freight other than trash. Irs ez file online It is not designed to be permanently mounted on or affixed to a truck chassis or body. Irs ez file online House trailers. Irs ez file online   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Irs ez file online Camper coaches or bodies for self-propelled mobile homes. Irs ez file online   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Irs ez file online Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Irs ez file online Farm feed, seed, and fertilizer equipment. Irs ez file online   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Irs ez file online This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Irs ez file online Ambulances and hearses. Irs ez file online   This is any ambulance, hearse, or combination ambulance-hearse. Irs ez file online Truck-tractors. Irs ez file online   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Irs ez file online Concrete mixers. Irs ez file online   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Irs ez file online This exemption does not apply to the chassis on which the article is mounted. Irs ez file online Sales exempt from tax. Irs ez file online   The following sales are ordinarily exempt from tax. Irs ez file online Sales to a state or local government for its exclusive use. Irs ez file online Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Irs ez file online Sales to a nonprofit educational organization for its exclusive use. Irs ez file online Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Irs ez file online Sales for use by the purchaser for further manufacture of other taxable articles (see below). Irs ez file online Sales for export or for resale by the purchaser to a second purchaser for export. Irs ez file online Sales to the United Nations for official use. Irs ez file online Registration requirement. Irs ez file online   In general, the seller and buyer must be registered for a sale to be tax free. Irs ez file online See the Form 637 instructions for more information. Irs ez file online Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Irs ez file online Further manufacture. Irs ez file online   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Irs ez file online Credits or refunds. Irs ez file online   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Irs ez file online The person using the article as a component part is eligible for the credit or refund. Irs ez file online   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Irs ez file online A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Irs ez file online   See also Conditions to allowance in chapter 5. Irs ez file online Tire credit. Irs ez file online   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Irs ez file online The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Irs ez file online This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Irs ez file online Prev  Up  Next   Home   More Online Publications