Table of Contents

• Publication 510 - Introductory Material
  • What's New
  • Important Reminders
  • Introduction
  • Useful Items - You may want to see:
• Publication 510 - Main Contents
  • Excise Taxes Not Covered
    • Form 2290: Heavy Highway Vehicle Use Tax Return
  • Registration for Certain Activities
  • Environmental Taxes
    • ODCs
    • Imported Taxable Products
    • Floor Stocks Tax
  • Communications and Air Transportation Taxes
    • Uncollected Tax Report
    • Communications Tax
    • Air Transportation Taxes
  • Fuel Taxes
    • Items To Note
    • Definitions
    • Information Returns
    • Registration Requirements
    • Refunds of Second Tax
    • Gasoline
    • Diesel Fuel and Kerosene
    • Aviation-Grade Kerosene
    • Special Motor Fuels
    • Compressed Natural Gas
    • Fuels Used on Inland Waterways
    • Alcohol Sold as Fuel But Not Used as Fuel
    • Biodiesel Sold as Fuel But Not Used as Fuel
  • Manufacturers Taxes
    • Importer.
    • Use considered sale.
    • Lease considered sale.
    • Bonus goods.
    • Taxable Event
    • Exemptions
    • Credits or Refunds
    • Sport Fishing Equipment
    • Bows, Quivers, Broadheads, and Points
    • Arrow Shafts
    • Coal
    • Taxable Tires
    • Gas Guzzler Tax
    • Vaccines
  • 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.
  • Ship Passenger Tax
  • Foreign Insurance Taxes
    • Premium.
  • Obligations Not in Registered Form
  • Filing Form 720
    • Attachments to Form 720.
    • Conditions to allowance.
  • Payment of Taxes
    • How To Make Deposits
    • When To Make Deposits
    • Amount of Deposits
  • Tax on Wagering
    • Definitions
    • Form 11-C
    • Form 730
  • Penalties and Interest
  • Examination and Appeal Procedures
  • Rulings Program
  • How To Get Tax Help
• Index