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State Income Tax Tables

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State Income Tax Tables

State income tax tables 5. State income tax tables   Manufacturers Taxes Table of Contents Importer. State income tax tables Use considered sale. State income tax tables Lease considered sale. State income tax tables Bonus goods. State income tax tables Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. State income tax tables Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. State income tax tables CoalExported. State income tax tables Taxable TiresQualifying intercity or local bus. State income tax tables Qualifying school bus. State income tax tables Gas Guzzler TaxVehicles not subject to tax. State income tax tables Imported automobiles. State income tax tables VaccinesConditions to allowance. State income tax tables Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. State income tax tables Manufacturer. State income tax tables   The term “manufacturer” includes a producer or importer. State income tax tables A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. State income tax tables If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. State income tax tables   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. State income tax tables The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. State income tax tables Importer. State income tax tables   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. State income tax tables Sale. State income tax tables   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. State income tax tables Use considered sale. State income tax tables   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. State income tax tables Lease considered sale. State income tax tables   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. State income tax tables However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. State income tax tables Manufacturers taxes based on sale price. State income tax tables   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. State income tax tables The taxes imposed on coal are based either on the sale price or the weight. State income tax tables   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. State income tax tables However, you include certain charges made when a taxable article is sold and you exclude others. State income tax tables To figure the price on which you base the tax, use the following rules. State income tax tables Include both the following charges in the price. State income tax tables Any charge for coverings or containers (regardless of their nature). State income tax tables Any charge incident to placing the article in a condition packed ready for shipment. State income tax tables Exclude all the following amounts from the price. State income tax tables The manufacturers excise tax, whether or not it is stated as a separate charge. State income tax tables The transportation charges pursuant to the sale. State income tax tables The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. State income tax tables Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. State income tax tables Discounts, rebates, and similar allowances actually granted to the purchaser. State income tax tables Local advertising charges. State income tax tables A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. State income tax tables Charges for warranty paid at the purchaser's option. State income tax tables However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. State income tax tables Bonus goods. State income tax tables   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. State income tax tables Figure the tax only on the sale price attributable to the taxable articles. State income tax tables Example. State income tax tables A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. State income tax tables The sale price of the shipment is $1,500. State income tax tables The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. State income tax tables Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). State income tax tables The remaining $375 is allocated to the nontaxable articles. State income tax tables Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. State income tax tables When the title passes depends on the intention of the parties as gathered from the contract of sale. State income tax tables In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. State income tax tables If the taxable article is used by the manufacturer, the tax attaches at the time use begins. State income tax tables The manufacturer is liable for the tax. State income tax tables Partial payments. State income tax tables   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. State income tax tables To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. State income tax tables Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. State income tax tables Sale of an article to a state or local government for the exclusive use of the state or local government. State income tax tables This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. State income tax tables State is defined in Definitions in chapter 1. State income tax tables Sale of an article to a nonprofit educational organization for its exclusive use. State income tax tables This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. State income tax tables Nonprofit educational organization is defined under Communications Tax in chapter 4. State income tax tables Sale of an article to a qualified blood collector organization. State income tax tables This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. State income tax tables Qualified blood collector organizations are defined under Communications Tax in chapter 4. State income tax tables Sale of an article for use by the purchaser as supplies for vessels. State income tax tables This exemption does not apply to the taxes on coal and vaccines. State income tax tables Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. State income tax tables Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. State income tax tables This exemption does not apply to the tax on coal and tires. State income tax tables Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. State income tax tables If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. State income tax tables Sale of an article for export or for resale by the purchaser to a second purchaser for export. State income tax tables The article may be exported to a foreign country or to a possession of the United States. State income tax tables A vaccine shipped to a possession of the United States is not considered to be exported. State income tax tables If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. State income tax tables Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. State income tax tables S. State income tax tables jurisdiction in Alaska. State income tax tables For tire exemptions, see section 4221(e)(2). State income tax tables Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. State income tax tables Registration requirements. State income tax tables   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. State income tax tables See the Form 637 instructions for more information. State income tax tables Exceptions to registration requirements. State income tax tables   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. State income tax tables Certification requirement. State income tax tables   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. State income tax tables The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. State income tax tables   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. State income tax tables See Regulations section 48. State income tax tables 4221-5(c) for the certificate requirements. State income tax tables   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. State income tax tables See Regulations section 48. State income tax tables 4221-4(d) for the certificate requirements. State income tax tables Proof of export requirement. State income tax tables   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. State income tax tables See Regulations section 48. State income tax tables 4221-3(d) for evidence that qualifies as proof of exportation. State income tax tables Proof of resale for further manufacture requirement. State income tax tables   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. State income tax tables See Regulations section 48. State income tax tables 4221-2(c) for evidence that qualifies as proof of resale. State income tax tables Information to be furnished to purchaser. State income tax tables   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. State income tax tables Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. State income tax tables The claim must set forth in detail the facts upon which the claim is based. State income tax tables Uses, sales, and exports. State income tax tables   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). State income tax tables Export. State income tax tables   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. State income tax tables In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. State income tax tables Price readjustments. State income tax tables   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. State income tax tables Conditions to allowance. State income tax tables   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. State income tax tables The claimant sold the article at a tax-excluded price. State income tax tables The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. State income tax tables The person has obtained the written consent of the ultimate vendor to make the claim. State income tax tables The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. State income tax tables Claim for further manufacture. State income tax tables   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. State income tax tables The name and address of the manufacturer and the date of payment. State income tax tables An identification of the article for which the credit or refund is claimed. State income tax tables The amount of tax paid on the article and the date on which it was paid. State income tax tables Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. State income tax tables An identification of the second article. State income tax tables   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. State income tax tables The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. State income tax tables Claim for price readjustment. State income tax tables   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. State income tax tables A description of the circumstances that gave rise to the price readjustment. State income tax tables An identification of the article whose price was readjusted. State income tax tables The price at which the article was sold. State income tax tables The amount of tax paid on the article and the date on which it was paid. State income tax tables The name and address of the purchaser. State income tax tables The amount repaid to the purchaser or credited to the purchaser's account. State income tax tables Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. State income tax tables This includes any parts or accessories sold on or in connection with the sale of those articles. State income tax tables Pay this tax with Form 720. State income tax tables No tax deposits are required. State income tax tables Sport fishing equipment includes all the following items. State income tax tables Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. State income tax tables Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). State income tax tables The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. State income tax tables Fishing tip-ups and tilts. State income tax tables Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. State income tax tables See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. State income tax tables Fishing rods and fishing poles. State income tax tables   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. State income tax tables The tax is paid by the manufacturer, producer, or importer. State income tax tables Fishing tackle boxes. State income tax tables   The tax on fishing tackle boxes is 3% of the sales price. State income tax tables The tax is paid by the manufacturer, producer, or importer. State income tax tables Electric outboard boat motors. State income tax tables   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. State income tax tables This includes any parts or accessories sold on or in connection with the sale of those articles. State income tax tables Certain equipment resale. State income tax tables   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. State income tax tables If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. State income tax tables If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. State income tax tables The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. State income tax tables   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. State income tax tables The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. State income tax tables Related person. State income tax tables   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). State income tax tables Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. State income tax tables 11) of the sales price. State income tax tables The tax is paid by the manufacturer, producer, or importer. State income tax tables It applies to bows having a peak draw weight of 30 pounds or more. State income tax tables The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. State income tax tables Pay this tax with Form 720. State income tax tables No tax deposits are required. State income tax tables Arrow Shafts The tax on arrow shafts is listed on Form 720. State income tax tables The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. State income tax tables It measures 18 inches or more in overall length. State income tax tables It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. State income tax tables Exemption for certain wooden arrows. State income tax tables   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. State income tax tables It measures 5/16 of an inch or less in diameter. State income tax tables It is not suitable for use with a taxable bow, described earlier. State income tax tables Pay this tax with Form 720. State income tax tables No tax deposits are required. State income tax tables Coal A tax is imposed on the first sale of coal mined in the United States. State income tax tables The producer of the coal is liable for the tax. State income tax tables The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. State income tax tables Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. State income tax tables A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). State income tax tables The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. State income tax tables Tax rates. State income tax tables   The tax on underground-mined coal is the lower of: $1. State income tax tables 10 a ton, or 4. State income tax tables 4% of the sale price. State income tax tables   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. State income tax tables 4% of the sale price. State income tax tables   Coal will be taxed at the 4. State income tax tables 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. State income tax tables 50 a ton for surface-mined coal. State income tax tables Apply the tax proportionately if a sale or use includes a portion of a ton. State income tax tables Example. State income tax tables If you sell 21,000 pounds (10. State income tax tables 5 tons) of coal from an underground mine for $525, the price per ton is $50. State income tax tables The tax is $1. State income tax tables 10 × 10. State income tax tables 5 tons ($11. State income tax tables 55). State income tax tables Coal production. State income tax tables   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. State income tax tables Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. State income tax tables   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. State income tax tables In some cases, a single mine may yield coal from both surface mining and underground mining. State income tax tables Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. State income tax tables Determining tonnage or selling price. State income tax tables   The producer pays the tax on coal at the time of sale or use. State income tax tables In figuring the selling price for applying the tax, the point of sale is f. State income tax tables o. State income tax tables b. State income tax tables (free on board) mine or f. State income tax tables o. State income tax tables b. State income tax tables cleaning plant if you clean the coal before selling it. State income tax tables This applies even if you sell the coal for a delivered price. State income tax tables The f. State income tax tables o. State income tax tables b. State income tax tables mine or f. State income tax tables o. State income tax tables b. State income tax tables cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. State income tax tables 4% rate. State income tax tables   The tax applies to the full amount of coal sold. State income tax tables However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. State income tax tables Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. State income tax tables   Do not include in the sales price the excise tax imposed on coal. State income tax tables Coal used by the producer. State income tax tables   The tax on coal applies if the coal is used by the producer in other than a mining process. State income tax tables A mining process means the same for this purpose as for percentage depletion. State income tax tables For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. State income tax tables In this case, the tax applies only when you sell the coal. State income tax tables The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. State income tax tables However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. State income tax tables   You must use a constructive sale price to figure the tax under the 4. State income tax tables 4% rate if you use the coal in other than a mining process. State income tax tables Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. State income tax tables o. State income tax tables b. State income tax tables mine or cleaning plant. State income tax tables Normally, you use the same constructive price used to figure your percentage depletion deduction. State income tax tables Blending. State income tax tables   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. State income tax tables Figure the tax separately for each type of coal in the blend. State income tax tables Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. State income tax tables Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. State income tax tables However, the tax is limited to 4. State income tax tables 4% of the sale price per ton of the blended coal. State income tax tables Exemption from tax. State income tax tables   The tax does not apply to sales of lignite and imported coal. State income tax tables The only other exemption from the tax on the sale of coal is for coal exported as discussed next. State income tax tables Exported. State income tax tables   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. State income tax tables   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. State income tax tables For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. State income tax tables   Proof of export includes any of the following items. State income tax tables A copy of the export bill of lading issued by the delivering carrier. State income tax tables A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. State income tax tables A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. State income tax tables If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. State income tax tables Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. State income tax tables A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. State income tax tables 0945 ($. State income tax tables 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. State income tax tables The three categories for reporting the tax and the tax rate are listed below. State income tax tables Taxable tires other than biasply or super single tires at $. State income tax tables 0945. State income tax tables Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. State income tax tables 04725. State income tax tables Taxable tires, super single tires designed for steering at $. State income tax tables 0945. State income tax tables A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. State income tax tables A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. State income tax tables A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. State income tax tables Special rule, manufacturer's retail stores. State income tax tables   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. State income tax tables Tires on imported articles. State income tax tables   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). State income tax tables Tires exempt from tax. State income tax tables   The tax on taxable tires does not apply to the following items. State income tax tables Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. State income tax tables Tire carcasses not suitable for commercial use. State income tax tables Tires for use on qualifying intercity, local, and school buses. State income tax tables For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. State income tax tables Tires sold for the exclusive use of the Department of Defense or the Coast Guard. State income tax tables Tires of a type used exclusively on mobile machinery. State income tax tables A taxable tire used on mobile machinery is not exempt from tax. State income tax tables Qualifying intercity or local bus. State income tax tables   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). State income tax tables Qualifying school bus. State income tax tables   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. State income tax tables Credit or refund. State income tax tables   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. State income tax tables   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. State income tax tables   The person who paid the tax is eligible to make the claim. State income tax tables Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. State income tax tables 5 miles per gallon. State income tax tables If you import an automobile for personal use, you may be liable for this tax. State income tax tables Figure the tax on Form 6197, as discussed later. State income tax tables The tax rate is based on fuel economy rating. State income tax tables The tax rates for the gas guzzler tax are shown on Form 6197. State income tax tables A person that lengthens an existing automobile is the manufacturer of an automobile. State income tax tables Automobiles. State income tax tables   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. State income tax tables Vehicles not subject to tax. State income tax tables   For the gas guzzler tax, the following vehicles are not considered automobiles. State income tax tables Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. State income tax tables Vehicles operated exclusively on a rail or rails. State income tax tables Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. State income tax tables Vehicles treated under 49 U. State income tax tables S. State income tax tables C. State income tax tables 32901 (1978) as non-passenger automobiles. State income tax tables This includes limousines manufactured primarily to transport more than 10 persons. State income tax tables   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. State income tax tables   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. State income tax tables Model type. State income tax tables   Model type is a particular class of automobile as determined by EPA regulations. State income tax tables Fuel economy. State income tax tables   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. State income tax tables 1 mile as figured by the EPA. State income tax tables Imported automobiles. State income tax tables   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. State income tax tables An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. State income tax tables   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. State income tax tables   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. State income tax tables A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). State income tax tables   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. State income tax tables Exemptions. State income tax tables   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. State income tax tables However, see Vehicles not subject to tax, earlier. State income tax tables Form 6197. State income tax tables   Use Form 6197 to figure your tax liability for each quarter. State income tax tables Attach Form 6197 to your Form 720 for the quarter. State income tax tables See the Form 6197 instructions for more information and the one-time filing rules. State income tax tables Credit or refund. State income tax tables   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. State income tax tables For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. State income tax tables Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. State income tax tables A taxable vaccine means any of the following vaccines. State income tax tables Any vaccine containing diphtheria toxoid. State income tax tables Any vaccine containing tetanus toxoid. State income tax tables Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. State income tax tables Any vaccine containing polio virus. State income tax tables Any vaccine against measles. State income tax tables Any vaccine against mumps. State income tax tables Any vaccine against rubella. State income tax tables Any vaccine against hepatitis A. State income tax tables Any vaccine against hepatitis B. State income tax tables Any vaccine against chicken pox. State income tax tables Any vaccine against rotavirus gastroenteritis. State income tax tables Any HIB vaccine. State income tax tables Any conjugate vaccine against streptococcus pneumoniae. State income tax tables Any trivalent vaccine against influenza or any other vaccine against influenza. State income tax tables Any meningococcal vaccine. State income tax tables Any vaccine against the human papillomavirus. State income tax tables The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. State income tax tables The tax is $. State income tax tables 75 per dose of each taxable vaccine. State income tax tables The tax per dose on a vaccine that contains more than one taxable vaccine is $. State income tax tables 75 times the number of taxable vaccines. State income tax tables Taxable use. State income tax tables   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. State income tax tables Credit or refund. State income tax tables   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. State income tax tables The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. State income tax tables Conditions to allowance. State income tax tables   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. State income tax tables Taxable Medical Devices Taxable medical devices. State income tax tables   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. State income tax tables 3% (. State income tax tables 023) of the sales price. State income tax tables A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. State income tax tables There are specific exemptions for eyeglasses, contact lenses, and hearing aids. State income tax tables There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). State income tax tables See T. State income tax tables D. State income tax tables 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. State income tax tables More information. State income tax tables   For more information on the medical device tax, see section 4191, T. State income tax tables D. State income tax tables 9604, and Notice 2012-77. State income tax tables You can find T. State income tax tables D. State income tax tables 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. State income tax tables R. State income tax tables B. State income tax tables 2012-52 at www. State income tax tables irs. State income tax tables gov/pub/irs-irbs/irb12-52. State income tax tables pdf. State income tax tables Prev  Up  Next   Home   More Online Publications
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Government National Mortgage Association

The Government National Mortgage Association (Ginnie Mae), works to move funds from securities markets into mortgage markets, thereby allowing lending institutions to make more and more affordable home loans. Ginnie Mae does this by backing certain mortgage backed securities with the full faith and credit of the United States (making these securities affordable and attractive).

Contact the Agency or Department

Website: Government National Mortgage Association

Address: 451 7th St SW
Room B-133

Washington, DC 20410

Phone Number: (202) 708-1535

Toll-free: (888) 446-6434(800) 234-4662 (GinnieNET Hotline)

The State Income Tax Tables

State income tax tables 1. State income tax tables   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. State income tax tables Deducted. State income tax tables Who Can Participate in a 403(b) Plan?Ministers. State income tax tables Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. State income tax tables Specifically, the chapter answers the following questions. State income tax tables What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. State income tax tables Individual accounts in a 403(b) plan can be any of the following types. State income tax tables An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. State income tax tables Generally, retirement income accounts can invest in either annuities or mutual funds. State income tax tables We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. State income tax tables What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. State income tax tables The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. State income tax tables Allowable contributions to a 403(b) plan are either excluded or deducted from your income. State income tax tables However, if your contributions are made to a Roth contribution program, this benefit does not apply. State income tax tables Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. State income tax tables Note. State income tax tables Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. State income tax tables See chapter 4, Limit on Elective Deferrals , for more information. State income tax tables The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. State income tax tables Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. State income tax tables Otherwise, they are taxed when you withdraw them. State income tax tables The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. State income tax tables See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . State income tax tables Excluded. State income tax tables   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. State income tax tables This means that you do not report the excluded amount on your tax return. State income tax tables Deducted. State income tax tables   If an amount is deducted from your income, it is included with your other wages on your Form W-2. State income tax tables You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. State income tax tables Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. State income tax tables Eligible employees. State income tax tables   The following employees are eligible to participate in a 403(b) plan. State income tax tables Employees of tax-exempt organizations established under section 501(c)(3). State income tax tables These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. State income tax tables Employees of public school systems who are involved in the day-to-day operations of a school. State income tax tables Employees of cooperative hospital service organizations. State income tax tables Civilian faculty and staff of the Uniformed Services University of the Health Sciences. State income tax tables Employees of public school systems organized by Indian tribal governments. State income tax tables Certain ministers (explained next). State income tax tables Ministers. State income tax tables   The following ministers are eligible employees for whom a 403(b) account can be established. State income tax tables Ministers employed by section 501(c)(3) organizations. State income tax tables Self-employed ministers. State income tax tables A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. State income tax tables Ministers (chaplains) who meet both of the following requirements. State income tax tables They are employed by organizations that are not section 501(c)(3) organizations. State income tax tables They function as ministers in their day-to-day professional responsibilities with their employers. State income tax tables   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. State income tax tables Example. State income tax tables A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. State income tax tables Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. State income tax tables Only employers can set up 403(b) accounts. State income tax tables A self-employed minister cannot set up a 403(b) account for his or her benefit. State income tax tables If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. State income tax tables How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. State income tax tables However, some plans will allow you to make after-tax contributions (defined below). State income tax tables The following types of contributions can be made to 403(b) accounts. State income tax tables Elective deferrals . State income tax tables These are contributions made under a salary reduction agreement. State income tax tables This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. State income tax tables Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. State income tax tables If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. State income tax tables Nonelective contributions . State income tax tables These are employer contributions that are not made under a salary reduction agreement. State income tax tables Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. State income tax tables You do not pay income tax on these contributions until you withdraw them from the account. State income tax tables After-tax contributions . State income tax tables These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. State income tax tables A salary payment on which income tax has been withheld is a source of these contributions. State income tax tables If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. State income tax tables A combination of any of the three contribution types listed above. State income tax tables Self-employed minister. State income tax tables   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. State income tax tables Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. State income tax tables Your employer will report contributions on your 2013 Form W-2. State income tax tables Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. State income tax tables If you are a self-employed minister or chaplain, see the discussions next. State income tax tables Self-employed ministers. State income tax tables   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. State income tax tables Deduct your contributions on line 28 of the 2013 Form 1040. State income tax tables Chaplains. State income tax tables   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. State income tax tables    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. State income tax tables   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. State income tax tables Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. State income tax tables How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. State income tax tables If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. State income tax tables Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. State income tax tables Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. State income tax tables Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. State income tax tables Prev  Up  Next   Home   More Online Publications