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State Tax Form 2013

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State Tax Form 2013

State tax form 2013 Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. State tax form 2013 Ordering forms and publications. State tax form 2013 Tax questions. State tax form 2013 What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. State tax form 2013 You must pay the tax as you earn or receive income during the year. State tax form 2013 There are two ways to pay as you go. State tax form 2013 Withholding. State tax form 2013 If you are an employee, your employer probably withholds income tax from your pay. State tax form 2013 In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. State tax form 2013 The amount withheld is paid to the Internal Revenue Service (IRS) in your name. State tax form 2013 Estimated tax. State tax form 2013 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. State tax form 2013 People who are in business for themselves generally will have to pay their tax this way. State tax form 2013 You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. State tax form 2013 Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. State tax form 2013 This publication explains both of these methods. State tax form 2013 It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. State tax form 2013 If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. State tax form 2013 Generally, the IRS can figure this penalty for you. State tax form 2013 This underpayment penalty, and the exceptions to it, are discussed in chapter 4. State tax form 2013 Nonresident aliens. State tax form 2013    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. State tax form 2013 Also see chapter 8 of Publication 519, U. State tax form 2013 S. State tax form 2013 Tax Guide for Aliens, for important information on withholding. State tax form 2013 What's new for 2013 and 2014. State tax form 2013   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. State tax form 2013 Comments and suggestions. State tax form 2013   We welcome your comments about this publication and your suggestions for future editions. State tax form 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax form 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax form 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax form 2013   You can send your comments from www. State tax form 2013 irs. State tax form 2013 gov/formspubs/. State tax form 2013 Click on “More Information” and then on Give us feedback on forms and publications. State tax form 2013   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax form 2013 Ordering forms and publications. State tax form 2013   Visit www. State tax form 2013 irs. State tax form 2013 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. State tax form 2013 Internal Revenue Service 1201 N. State tax form 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax form 2013   If you have a tax question, check the information available on IRS. State tax form 2013 gov or call 1-800-829-1040. State tax form 2013 We cannot answer tax questions sent to either of the above addresses. State tax form 2013 What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. State tax form 2013 Standard mileage rates. State tax form 2013  The 2014 rate for business use of your vehicle is 56 cents per mile. State tax form 2013 The rate for use of your vehicle to get medical care or move is 23½ cents per mile. State tax form 2013 The rate of 14 cents per mile for charitable use is unchanged. State tax form 2013 Personal exemption increased for certain taxpayers. State tax form 2013  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. State tax form 2013 The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. State tax form 2013 Limitation on itemized deductions. State tax form 2013  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. State tax form 2013 Health care coverage. State tax form 2013  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. State tax form 2013 For examples on how this payment works, go to www. State tax form 2013 IRS. State tax form 2013 gov/aca and click under the “Individuals & Families” section. State tax form 2013 You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). State tax form 2013 For general information on these requirements, go to www. State tax form 2013 IRS. State tax form 2013 gov/aca. State tax form 2013 Advance payments of the Premium Tax Credit. State tax form 2013  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. State tax form 2013 Receiving too little or too much in advance will affect your refund or balance due. State tax form 2013 Promptly report changes in your income or family size to your Marketplace. State tax form 2013 You may want to consider this when figuring your estimated taxes for 2014. State tax form 2013 For more information, go to www. State tax form 2013 IRS. State tax form 2013 gov/aca and see Publication 5120 and Publication 5121. State tax form 2013 http://www. State tax form 2013 IRS. State tax form 2013 gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. State tax form 2013  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). State tax form 2013 Lifetime learning credit income limits. State tax form 2013  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). State tax form 2013 Retirement savings contribution credit income limits increased. State tax form 2013  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). State tax form 2013 Adoption credit or exclusion. State tax form 2013  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. State tax form 2013 In order to claim either the credit or exclusion, your MAGI must be less than $237,880. State tax form 2013 Earned income credit (EIC). State tax form 2013  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). State tax form 2013 Also, the maximum MAGI you can have and still get the credit has increased. State tax form 2013 You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. State tax form 2013 The maximum investment income you can have and get the credit has increased to $3,350. State tax form 2013 Reminders Future developments. State tax form 2013  The IRS has created a page on IRS. State tax form 2013 gov for information about Publication 505 at www. State tax form 2013 irs. State tax form 2013 gov/pub505. State tax form 2013 Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. State tax form 2013 Social security tax. State tax form 2013   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. State tax form 2013 The annual limit is $117,000 in 2014. State tax form 2013 Photographs of missing children. State tax form 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax form 2013 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. State tax form 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax form 2013 Additional Medicare Tax. State tax form 2013  Beginning in 2013, a 0. State tax form 2013 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. State tax form 2013 You may need to include this amount when figuring your estimated tax. State tax form 2013 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. State tax form 2013 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. State tax form 2013 For more information on Additional Medicare Tax, go to IRS. State tax form 2013 gov and enter “Additional Medicare Tax” in the search box. State tax form 2013 Net Investment Income Tax. State tax form 2013  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). State tax form 2013 NIIT is a 3. State tax form 2013 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. State tax form 2013 NIIT may need to be included when figuring estimated tax. State tax form 2013 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. State tax form 2013 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. State tax form 2013 For more information on NIIT, go to IRS. State tax form 2013 gov and enter “Net Investment Income Tax” in the search box. State tax form 2013 Prev  Up  Next   Home   More Online Publications
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The State Tax Form 2013

State tax form 2013 6. State tax form 2013   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. State tax form 2013 Vehicles not considered highway vehicles. State tax form 2013 Idling reduction device. State tax form 2013 Separate purchase. State tax form 2013 Leases. State tax form 2013 Exported vehicle. State tax form 2013 Tax on resale of tax-paid trailers and semitrailers. State tax form 2013 Use treated as sale. State tax form 2013 Sale. State tax form 2013 Long-term lease. State tax form 2013 Short-term lease. State tax form 2013 Related person. State tax form 2013 Exclusions from tax base. State tax form 2013 Sales not at arm's length. State tax form 2013 Installment sales. State tax form 2013 Repairs and modifications. State tax form 2013 Further manufacture. State tax form 2013 Rail trailers and rail vans. State tax form 2013 Parts and accessories. State tax form 2013 Trash containers. State tax form 2013 House trailers. State tax form 2013 Camper coaches or bodies for self-propelled mobile homes. State tax form 2013 Farm feed, seed, and fertilizer equipment. State tax form 2013 Ambulances and hearses. State tax form 2013 Truck-tractors. State tax form 2013 Concrete mixers. State tax form 2013 Registration requirement. State tax form 2013 Further manufacture. State tax form 2013 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. State tax form 2013 Truck chassis and bodies. State tax form 2013 Truck trailer and semitrailer chassis and bodies. State tax form 2013 Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. State tax form 2013 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. State tax form 2013 A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. State tax form 2013 A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. State tax form 2013 A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. State tax form 2013 The seller is liable for the tax. State tax form 2013 Chassis or body. State tax form 2013   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. State tax form 2013 Highway vehicle. State tax form 2013   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. State tax form 2013 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. State tax form 2013 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. State tax form 2013 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). State tax form 2013 A special kind of cargo, goods, supplies, or materials. State tax form 2013 Some off-highway task unrelated to highway transportation, except as discussed next. State tax form 2013 Vehicles not considered highway vehicles. State tax form 2013   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. State tax form 2013 Specially designed mobile machinery for nontransportation functions. State tax form 2013 A self-propelled vehicle is not a highway vehicle if all the following apply. State tax form 2013 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. State tax form 2013 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. State tax form 2013 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. State tax form 2013 Vehicles specially designed for off-highway transportation. State tax form 2013 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. State tax form 2013 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. State tax form 2013 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. State tax form 2013 Nontransportation trailers and semitrailers. State tax form 2013 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. State tax form 2013 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. State tax form 2013 Gross vehicle weight. State tax form 2013   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. State tax form 2013 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. State tax form 2013 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. State tax form 2013   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. State tax form 2013 Platform truck bodies 21 feet or less in length. State tax form 2013 Dry freight and refrigerated truck van bodies 24 feet or less in length. State tax form 2013 Dump truck bodies with load capacities of 8 cubic yards or less. State tax form 2013 Refuse packer truck bodies with load capacities of 20 cubic yards or less. State tax form 2013 For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. State tax form 2013 R. State tax form 2013 B. State tax form 2013 2005-14 at www. State tax form 2013 irs. State tax form 2013 gov/pub/irs-irbs/irb05-14. State tax form 2013 pdf. State tax form 2013   The gross vehicle weight means the maximum total weight of a loaded vehicle. State tax form 2013 Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. State tax form 2013 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. State tax form 2013 The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. State tax form 2013 See Regulations section 145. State tax form 2013 4051-1(e)(3) for more information. State tax form 2013 Parts or accessories. State tax form 2013   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. State tax form 2013 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. State tax form 2013 The tax applies in this case whether or not the retailer bills the parts or accessories separately. State tax form 2013   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. State tax form 2013 The tax applies unless there is evidence to the contrary. State tax form 2013 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. State tax form 2013 The tax does not apply to parts and accessories that are spares or replacements. State tax form 2013   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. State tax form 2013 Idling reduction device. State tax form 2013   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. State tax form 2013 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. State tax form 2013 The EPA discusses idling reduction technologies on its website at www. State tax form 2013 epa. State tax form 2013 gov/smartway/technology/idling. State tax form 2013 htm. State tax form 2013 Separate purchase. State tax form 2013   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. State tax form 2013 The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. State tax form 2013 The installation occurs within 6 months after the vehicle is first placed in service. State tax form 2013   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. State tax form 2013   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. State tax form 2013 This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. State tax form 2013   The tax does not apply if the installed part or accessory is a replacement part or accessory. State tax form 2013 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. State tax form 2013 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. State tax form 2013 Example. State tax form 2013 You bought a taxable vehicle and placed it in service on April 8. State tax form 2013 On May 3, you bought and installed parts and accessories at a cost of $850. State tax form 2013 On July 15, you bought and installed parts and accessories for $300. State tax form 2013 Tax of $138 (12% of $1,150) applies on July 15. State tax form 2013 Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. State tax form 2013 First retail sale defined. State tax form 2013   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. State tax form 2013 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). State tax form 2013 The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). State tax form 2013 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. State tax form 2013 There is no registration requirement. State tax form 2013 Leases. State tax form 2013   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. State tax form 2013 The tax is imposed on the lessor at the time of the lease. State tax form 2013   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. State tax form 2013 The tax is imposed on the lessor at the time of the lease. State tax form 2013 Exported vehicle. State tax form 2013   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. State tax form 2013 Tax on resale of tax-paid trailers and semitrailers. State tax form 2013   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. State tax form 2013 The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. State tax form 2013 The credit cannot exceed the tax on the resale. State tax form 2013 See Regulations section 145. State tax form 2013 4052-1(a)(4) for information on the conditions to allowance for the credit. State tax form 2013 Use treated as sale. State tax form 2013   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. State tax form 2013 Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. State tax form 2013 The tax attaches when the use begins. State tax form 2013   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. State tax form 2013   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. State tax form 2013   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. State tax form 2013 Presumptive retail sales price. State tax form 2013   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. State tax form 2013 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. State tax form 2013 Table 6-1 outlines the appropriate tax base calculation for various transactions. State tax form 2013   The presumed markup percentage to be used for trucks and truck-tractors is 4%. State tax form 2013 But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. State tax form 2013 Sale. State tax form 2013   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. State tax form 2013 Long-term lease. State tax form 2013   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. State tax form 2013 Short-term lease. State tax form 2013   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. State tax form 2013   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. State tax form 2013   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. State tax form 2013 Related person. State tax form 2013   A related person is any member of the same controlled group as the manufacturer, producer, or importer. State tax form 2013 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. State tax form 2013 Table 6-1. State tax form 2013 Tax Base IF the transaction is a. State tax form 2013 . State tax form 2013 . State tax form 2013 THEN figuring the base by using the. State tax form 2013 . State tax form 2013 . State tax form 2013 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. State tax form 2013   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. State tax form 2013   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. State tax form 2013 However, you do add a markup if all the following apply. State tax form 2013 You do not perform any significant activities relating to the processing of the sale of a taxable article. State tax form 2013 The main reason for processing the sale through you is to avoid or evade the presumed markup. State tax form 2013 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. State tax form 2013 In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. State tax form 2013 Determination of tax base. State tax form 2013   These rules apply to both normal retail sales price and presumptive retail sales price computations. State tax form 2013 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. State tax form 2013 However, see Presumptive retail sales price, earlier. State tax form 2013 Exclusions from tax base. State tax form 2013   Exclude from the tax base the retail excise tax imposed on the sale. State tax form 2013 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. State tax form 2013 Also exclude the value of any used component of the article furnished by the first user of the article. State tax form 2013   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. State tax form 2013 These expenses are those incurred in delivery from the retail dealer to the customer. State tax form 2013 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. State tax form 2013   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. State tax form 2013 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. State tax form 2013 Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. State tax form 2013 Sales not at arm's length. State tax form 2013   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. State tax form 2013   A sale is not at arm's length if either of the following apply. State tax form 2013 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. State tax form 2013 The sale is made under special arrangements between a seller and a purchaser. State tax form 2013 Installment sales. State tax form 2013   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. State tax form 2013 The tax is figured on the entire sales price. State tax form 2013 No part of the tax is deferred because the sales price is paid in installments. State tax form 2013 Repairs and modifications. State tax form 2013   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. State tax form 2013 This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. State tax form 2013 However, this exception generally does not apply to an article that was not subject to the tax when it was new. State tax form 2013 Further manufacture. State tax form 2013   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. State tax form 2013 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. State tax form 2013 Combining an article with an item in this list does not give rise to taxability. State tax form 2013 However, see Parts or accessories discussed earlier. State tax form 2013 Articles exempt from tax. State tax form 2013   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. State tax form 2013 Rail trailers and rail vans. State tax form 2013   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). State tax form 2013 Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. State tax form 2013 Parts and accessories. State tax form 2013   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. State tax form 2013 Trash containers. State tax form 2013   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. State tax form 2013 It is designed to be used as a trash container. State tax form 2013 It is not designed to carry freight other than trash. State tax form 2013 It is not designed to be permanently mounted on or affixed to a truck chassis or body. State tax form 2013 House trailers. State tax form 2013   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. State tax form 2013 Camper coaches or bodies for self-propelled mobile homes. State tax form 2013   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. State tax form 2013 Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. State tax form 2013 Farm feed, seed, and fertilizer equipment. State tax form 2013   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. State tax form 2013 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. State tax form 2013 Ambulances and hearses. State tax form 2013   This is any ambulance, hearse, or combination ambulance-hearse. State tax form 2013 Truck-tractors. State tax form 2013   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. State tax form 2013 Concrete mixers. State tax form 2013   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. State tax form 2013 This exemption does not apply to the chassis on which the article is mounted. State tax form 2013 Sales exempt from tax. State tax form 2013   The following sales are ordinarily exempt from tax. State tax form 2013 Sales to a state or local government for its exclusive use. State tax form 2013 Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. State tax form 2013 Sales to a nonprofit educational organization for its exclusive use. State tax form 2013 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. State tax form 2013 Sales for use by the purchaser for further manufacture of other taxable articles (see below). State tax form 2013 Sales for export or for resale by the purchaser to a second purchaser for export. State tax form 2013 Sales to the United Nations for official use. State tax form 2013 Registration requirement. State tax form 2013   In general, the seller and buyer must be registered for a sale to be tax free. State tax form 2013 See the Form 637 instructions for more information. State tax form 2013 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. State tax form 2013 Further manufacture. State tax form 2013   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. State tax form 2013 Credits or refunds. State tax form 2013   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. State tax form 2013 The person using the article as a component part is eligible for the credit or refund. State tax form 2013   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. State tax form 2013 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. State tax form 2013   See also Conditions to allowance in chapter 5. State tax form 2013 Tire credit. State tax form 2013   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. State tax form 2013 The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). State tax form 2013 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. State tax form 2013 Prev  Up  Next   Home   More Online Publications