| Publication 510 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Affiliated corporations, Aircraft used by affiliated corporations.
- Air transportation taxes:, Air Transportation Taxes
-
- 225-mile-zone rule, Taxable transportation.
- Alaska, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
- Baggage, Excess baggage.
- Bonus tickets, Bonus tickets.
- Credits or refunds, Credits or Refunds
- Exemptions, Exemptions from tax.
- Export, Exportation.
- Fixed-wing ambulance, Fixed-wing air ambulance.
- Hawaii, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
- Helicopters, Certain helicopter uses., Transportation of
Property by Air
- International air travel facilities, Use of International
Air Travel Facilities
- Military personnel, Military personnel on international trips.
- Package tours, Package tours.
- Persons by air, Transportation of
Persons by Air
- Persons liable, Liability for tax., Liability for tax.
- Property by air, Transportation of
Property by Air
- Tax rates, Transportation of
Persons by Air
- Taxable transportation, Taxable transportation.
- Travel agency, Liability for tax.
- Uninterrupted international, Uninterrupted international air transportation.
- Aircraft:
-
- Affiliated corporations, Aircraft used by affiliated corporations.
- Fixed-wing air ambulance, Fixed-wing air ambulance.
- Helicopters, Certain helicopter uses.
- Museums, Aircraft museums.
- Small planes, Small aircraft.
- Alaska:
-
- Air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
- Tax on diesel fuel or kerosene, Sale or use in Alaska.
- Alternative method deposits, Alternative method taxes.
- American Red Cross, International organizations and the American Red Cross.
- Answering service, Answering services.
- Appeal procedures, Examination and
Appeal Procedures
- Approved refinery, defined, Approved terminal or refinery.
- Approved terminal, defined, Approved terminal or refinery.
- Arrow components, Arrow Components
- Assistance (see Tax help)
- Aviation fuel, Aviation Fuel
- Aviation gasoline, defined, Aviation gasoline.
B
- Back-up tax, Back-Up Tax
- Biodiesel, defined, Biodiesel.
- Blended taxable fuel, defined, Blended taxable fuel.
- Blender, defined, Blender.
- Bonus tickets, Bonus tickets.
- Bows, Bows
- Bulk transfer, defined, Bulk transfer.
- Bulk transfer/terminal system, defined, Bulk transfer/terminal system.
- Buses:
-
- Diesel fuel, Buses.
- Kerosene, Buses.
- Tire tax, Qualifying intercity or local bus.
C
- Chemicals, ozone-depleting
-
- , Environmental Taxes
- Coal:
-
- Blending, Blending.
- Exemptions, Exemption from tax.
- Producer, Coal
- Production, Coal production.
- Selling price, Determining tonnage or selling price.
- Tax rates, Tax rates.
- Coin-operated telephones, Figuring the tax., Coin-operated telephones.
- Comments, Comments and suggestions.
- Commercial waterway transportation, Commercial waterway transportation.
- Communications taxes:, Communications Tax
-
- Coin-operated telephones, Figuring the tax.
- Credits or refunds, Credits or Refunds
- Deposits, Alternative method taxes.
- Exemptions, Exemptions
- Figuring the tax, Figuring the tax.
- Local telephone service, Local telephone service.
- Prepaid telephone cards, Prepaid telephone cards.
- Private communication service, Private communication service.
- Teletypewriter exchange service, Teletypewriter exchange service.
- Toll telephone service, Toll telephone service.
- WATS service, Common carriers and communications companies.
- Compressed natural gas, Compressed Natural Gas
- Credit or refund:
-
- Gas guzzler tax, Credit or refund.
- Gasoline tax, Credits or Refunds
- General rules, Credits and Refunds
- Manufacturers taxes, Credits or Refunds
- Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers.
- Retail tax, Credits and refunds.
- Tire tax, Credit or refund.
- Vaccines, Credit or refund.
- Wagering taxes, Credit or refund.
D
- Deposits:
-
- Alternative method, Alternative method taxes.
- Electronic, Electronic deposit requirement.
- Exceptions, Exceptions
- Federal tax deposit coupons, Federal tax deposit coupons.
- Net tax liability, Amount of Deposits
- Regular method, Regular method taxes.
- Requirements, Deposit Requirements
- Safe harbor rule, Safe Harbor Rule
- When to make, When To Make Deposits
- Diesel fuel:
-
- Buses, Buses.
- Definitions, Diesel Fuel and Kerosene
- Exemption, Exemptions
- Farm, Used on a farm for farming purposes.
- Dyed diesel fuel, Dyed Diesel Fuel
and Dyed Kerosene
- Dyed kerosene, Dyed Diesel Fuel
and Dyed Kerosene
E
- EFTPS, Electronic deposit requirement.
- Electric outboard motors, Electric outboard boat motors and sonar devices.
- Employer identification number, Employer identification number.
- Enterer, defined, Enterer.
- Entry, defined, Entry.
- Environmental taxes:
-
- Credit or refund, Credits or Refunds
- Exceptions, Exceptions.
- Ozone-depleting chemicals, Environmental Taxes
- United States (defined), Environmental Taxes
- Examination procedures, Examination and
Appeal Procedures
- Excluded liquid, Diesel fuel.
- Exempt articles, retail tax, Articles exempt from tax.
- Exempt communication services:
-
- American Red Cross, International organizations and the American Red Cross.
- Answering service, Answering services.
- Coin-operated telephones, Coin-operated telephones.
- Common carriers, Common carriers and communications companies.
- Installation charges, Installation charges.
- International organizations, International organizations and the American Red Cross.
- Military personnel, Military personnel serving in a combat zone.
- Mobile radio telephone service, Mobile radio telephone service.
- News services, News services.
- Nonprofit educational organizations, Nonprofit educational organizations.
- Nonprofit hospitals, Nonprofit hospitals.
- Private communication service, Private communication service.
- Radio broadcasts, News services.
- Security systems, Telephone-operated security systems.
- Exempt sales, heavy trucks, Sales exempt from tax.
- Exemptions:
-
- Air transportation taxes, Exemptions from tax.
- Bonus tickets, Bonus tickets.
- Coal, Exemption from tax.
- Communications taxes, Exemptions
- Federal government, Federal, state, and local government.
- Fixed-wing air ambulance, Fixed-wing air ambulance.
- For export, Exemptions
- Further manufacturing, Exemptions
- Helicopters, Certain helicopter uses.
- Indian handicrafts, Exemptions
- Indian tribal governments, Federal, state, and local government.
- Military personnel, Military personnel on international trips.
- Nonprofit educational organizations, Federal, state, and local government., Exemptions
- State and local governments, Federal, state, and local government., Exemptions
- Tires, Tires exempt from tax.
- Vessel supplies, Exemptions
F
- Farming, Used on a farm for farming purposes.
- Federal government, Federal, state, and local government.
- Federal tax deposit coupons, Federal tax deposit coupons.
- Firearms, ATF Form 5300.26: Firearms
- Fixed-wing air ambulance, Fixed-wing air ambulance uses.
- Floor stocks tax:
-
- Ozone-depleting chemicals, Floor Stocks Tax
- Form 720:
-
- Attachments, Attachments to Form 720.
- Due dates, Due dates.
- Final return, Final return.
- Paying the tax, Paying the Taxes
- Schedule A, Form 720.
- Schedule C, Form 720.
- Special one-time filing, One-time filing.
- Form:
-
- 11–C, Form 11–C
- 1363, Exportation.
- 2290, IRS Form 2290:
Highway Use Tax
- 5300.26, ATF Form 5300.26: Firearms
- 5630.5, ATF Form 5630.5:
Alcohol, Tobacco;
ATF Form 5630.7: Firearms
- 5630.7, ATF Form 5630.5:
Alcohol, Tobacco;
ATF Form 5630.7: Firearms
- 6197, Gas Guzzler Tax, Form 6197., Attachments to Form 720.
- 637, Registration for
Certain Activities
- 6478, Alcohol Sold as Fuel
But Not Used as Fuel
- 6627, Environmental Taxes, Attachments to Form 720.
- 720, Form 6197., Filing Form 720
- 720X, Form 720X.
- 730, Form 730
- 8109, Federal tax deposit coupons.
- SS-4, Employer identification number.
- Free tax services, How To Get Tax Help
- Fuels:
-
- Aviation, Aviation Fuel
- Compressed natural gas, Compressed Natural Gas
- Diesel, Diesel Fuel and Kerosene
- Gasohol, Gasohol
- Gasoline, Gasoline
- Kerosene, Diesel Fuel and Kerosene
- Special motor fuel, Special Motor Fuels
- Used on inland waterways, Fuels Used on Inland Waterways
H
- Hawaii, air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
- Heavy trucks:
-
- First retail sale, defined, First retail sale defined.
- Further manufacture, Further manufacture.
- Glider kits, Restoration of worn vehicles.
- Installment sales, Installment sales.
- Parts or accessories, Parts or accessories.
- Presumptive retail sales price, Presumptive retail sales price.
- Related persons, Related person.
- Separate purchases, Separate purchase.
- Tax base, Determination of tax base.
- Tax rate, Retail Tax on
Heavy Trucks,
Trailers, and Tractors
- Helicopters, Certain helicopter uses., Certain helicopter uses.
- Help (see Tax help)
- Highway use tax, IRS Form 2290:
Highway Use Tax
- Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.
M
- Manufacturer, defined, Manufacturer.
- Manufacturers taxes:
-
- Arrow components, Arrow Components
- Bows, Bows
- Coal, Coal
- Credits or refunds, Credits or Refunds
- Exemptions, Exemptions
- Gas guzzler tax, Gas Guzzler Tax
- Lease, Lease considered sale.
- Lease payments, Partial payments.
- Partial payments, Partial payments.
- Registration, Registration requirements.
- Related person, Related person.
- Requirements for exempt sales, Requirements for Exempt Sales
- Sale, Sale.
- Sport fishing equipment, Sport Fishing Equipment
- Tires, Tires
- Vaccines, Vaccines
- Mobile radio telephone service, Mobile radio telephone service.
- More information (see Tax help)
R
- Rack, defined, Rack.
- Radio broadcasts, News services.
- Refiner, defined, Refiner.
- Refinery, defined, Refinery.
- Refund of second tax, Refunds of Second Tax
- Registrant, Taxable fuel registrant.
- Registrant, defined, Registrant.
- Registration-required obligations, Obligations Not
in Registered Form
- Registration:
-
- Form 637, Registration for
Certain Activities
- Gasoline, Registration Requirements
- Kerosene, Registration Requirements
- Regular method deposits, Regular method taxes.
- Related persons:
-
- Heavy trucks, Related person.
- Sport fishing equipment, Related person.
- Removal, defined, Removal.
- Restoration of vehicles, Restoration of worn vehicles.
- Retail tax:
-
- Credits and refunds, Credits and refunds.
- Heavy trucks, Retail Tax on
Heavy Trucks,
Trailers, and Tractors
- Rulings Program, Rulings Program
- Rural airports, Rural airports.
S
- Sale, defined, Sale.
- Sales price:
-
- Bonus goods, Bonus goods.
- Cost of transportation, Manufacturers taxes based on sales price.
- Delivery costs, Manufacturers taxes based on sales price.
- Discounts, Manufacturers taxes based on sales price.
- Installation costs, Manufacturers taxes based on sales price.
- Insurance costs, Manufacturers taxes based on sales price.
- Local advertising charges, Manufacturers taxes based on sales price.
- Manufacturers excise tax, Manufacturers taxes based on sales price.
- Rebates, Manufacturers taxes based on sales price.
- Retail dealer preparation costs, Manufacturers taxes based on sales price.
- Warranty charges, Manufacturers taxes based on sales price.
- Security systems, Telephone-operated security systems.
- Ship passenger tax, Ship Passenger Tax
- Sonar devices, Electric outboard boat motors and sonar devices.
- Special motor fuels, Special Motor Fuels
- Sport fishing equipment:
-
- List of equipment, Sport Fishing Equipment
- Resales, Certain equipment resale.
- State and local governments, Federal, state, and local government.
- State, defined, State.
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Tax rate:
-
- Air transportation of persons, Transportation of
Persons by Air
- Air transportation of property, Transportation of
Property by Air
- Arrow components, Arrow Components
- Bows, Bows
- Coal, Tax rates.
- Communications tax, Communications Tax
- Electric outboard motor, Electric outboard boat motors and sonar devices.
- International air travel facilities, Use of International
Air Travel Facilities
- Obligations not in registered form, Obligations Not
in Registered Form
- Policies issued by foreign persons, Foreign Insurance Taxes
- Ship passenger tax, Ship Passenger Tax
- Sonar devices, Electric outboard boat motors and sonar devices.
- Sport fishing equipment, Sport Fishing Equipment
- Trucks, Retail Tax on
Heavy Trucks,
Trailers, and Tractors
- Taxable fuel registrant, Taxable fuel registrant.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teletypewriter exchange service, Teletypewriter exchange service.
- Terminal operator, defined, Terminal operator.
- Terminal, defined, Terminal.
- Throughputter, defined, Throughputter.
- Tires:
-
- Credit against heavy truck tax, Tire credit.
- Credit or refund of tax, Credit or refund.
- Exemptions, Tires exempt from tax.
- Manufacturers taxes, Tires
- Weight determination, Determination of weight.
- Toll telephone services, Toll telephone service.
- Train (Diesel-powered), Diesel-powered train.
- Travel agency, Liability for tax.
- TTY/TDD information, How To Get Tax Help
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