Table of Contents

• 3.   Environmental Taxes
  • Oil Spill Liability Tax
  • ODCs
    • Taxable Event
    • Credits or Refunds
    • Imported Taxable Products
    • Floor Stocks Tax
• 4.   Communications and Air Transportation Taxes
  • Uncollected Tax Report
  • Communications Tax
    • Local-only service.
    • Private communication service.
    • Exemptions
    • Credits or Refunds
  • Air Transportation Taxes
    • Transportation of Persons by Air
    • International Air Travel Facilities
    • Transportation of Property by Air
    • Special Rules on Transportation Taxes
    • Credits or Refunds
• 5.   Manufacturers Taxes
  • Importer.
  • Use considered sale.
  • Lease considered sale.
  • Bonus goods.
  • Taxable Event
  • Exemptions
    • Requirements for Exempt Sales
    • Credits or Refunds
  • Sport Fishing Equipment
    • Related person.
  • Bows, Quivers, Broadheads, and Points
  • Arrow Shafts
  • Coal
    • Exported.
  • Taxable Tires
    • Qualifying intercity or local bus.
    • Qualifying school bus.
  • Gas Guzzler Tax
    • Vehicles not subject to tax.
    • Imported automobiles.
  • Vaccines
    • Conditions to allowance.
• 6.   Retail Tax on Heavy Trucks, Trailers, and Tractors
  • Highway vehicle.
  • Vehicles not considered highway vehicles.
  • Separate purchase.
  • Leases.
  • Exported vehicle.
  • Tax on resale of tax-paid trailers and semitrailers.
  • Use treated as sale.
  • Sale.
  • Long-term lease.
  • Short-term lease.
  • Related person.
  • Exclusions from tax base.
  • Sales not at arm's length.
  • Installment sales.
  • Repairs and modifications.
  • Further manufacture.
  • Rail trailers and rail vans.
  • Parts and accessories.
  • Trash containers.
  • House trailers.
  • Camper coaches or bodies for self-propelled mobile homes.
  • Farm feed, seed, and fertilizer equipment.
  • Ambulances and hearses.
  • Truck-tractors.
  • Concrete mixers.
  • Registration requirement.
  • Further manufacture.
• 7.   Ship Passenger Tax
• 8.   Foreign Insurance Taxes
  • Premium.
• 9.   Obligations Not in Registered Form