Publication 510 (4/2005), Excise Taxes for 2005

A

Affiliated corporations, Aircraft used by affiliated corporations.

Agri-biodiesel, defined, Agri-biodiesel.

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.
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.
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 certain areas of Alaska.

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 shafts, Arrow Shafts

Assistance (see Tax help)

Aviation gasoline, defined, Aviation gasoline.

Aviation-grade kerosene, Aviation-Grade Kerosene

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, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points

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
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
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, How to make, How To Make Deposits

Deposits:

Net tax liability, Amount of 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

Electric outboard motors, Electric outboard boat motors.

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 and Kerosene

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.
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
Taxable tires, Tires exempt from tax.
Vessel supplies, Exemptions

F

Farming, Used on a farm for farming purposes.

Federal government, Federal, state, and local government.

Fishing tackle boxes, Fishing tackle boxes.

Floor stocks tax:

Ozone-depleting chemicals, Floor Stocks Tax

Form 720:

Attachments, Attachments to Form 720.
Due dates, Due dates.
Final return, Final return.
Schedule A, Filing Form 720
Schedule C, Filing Form 720

Form:

11-C, Form 11-C
1363, Exportation.
2290, Form 2290: Heavy Highway Vehicle Use Tax Return
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
8864, Biodiesel Sold as Fuel But Not Used as Fuel
SS-4, Employer identification number.

Free tax services, How To Get Tax Help

Fuels:

Aviation, Aviation-Grade Kerosene
Compressed natural gas, Compressed Natural Gas
Diesel, Diesel Fuel and Kerosene
Gasoline, Gasoline
Kerosene, Diesel Fuel and Kerosene
Special motor fuel, Special Motor Fuels
Used on inland waterways, Fuels Used on Inland Waterways

G

Gambling, Taxable situations.

Gas guzzler tax:

Automobiles, Automobiles.
Credit or refund, Credit or refund.
Limousines, Limousines.
Vehicles not subject to tax, Vehicles not subject to tax.

Gasoline blendstocks, Gasoline Blendstocks

Gasoline, defined, Gasoline.

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.
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.

Help (see Tax help)

Highway use tax, Form 2290: Heavy Highway Vehicle Use Tax Return

Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.

I

Imported taxable products (ODCs), Imported Taxable Products
Information returns, liquid products, Information Returns
Interest and penalties, Penalties and Interest
International air travel facilities, Use of International Air Travel Facilities

K

Kerosene:

Buses, Buses.
Definitions, Diesel Fuel and Kerosene
Exemption, Exemptions
Farming, Used on a farm for farming purposes.

L

Liquid products, information returns, Information Returns
Local telephone service, Local telephone service.

M

Manufacturer, defined, Manufacturer.

Manufacturers taxes:

Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
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
Taxable Tires, Taxable Tires
Vaccines, Vaccines

Mobile radio telephone service, Mobile radio telephone service.

More information (see Tax help)

N

News services, News services.
Nonprofit educational organizations, Nonprofit educational organizations., Federal, state, and local government.

O

Obligations not in registered form, Obligations Not in Registered Form

Ozone-depleting chemicals:

Floor stocks tax, Floor Stocks Tax
Imported taxable products, Imported Taxable Products

P

Payment of taxes, Payment of Taxes

Penalties:

Dyed diesel fuel, Penalty.
Dyed kerosene, Penalty.

Pipeline operator, defined, Pipeline operator.

Position holder, defined, Position holder.

Prepaid telephone cards, Prepaid telephone cards.

Publications (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, Registration Requirements

Registration-required obligations, Obligations Not in Registered Form

Registration:

Form 637, Registration for Certain Activities

Related persons:

Heavy trucks, Related person.
Sport fishing equipment, Related person.

Removal, defined, Removal.

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

Special motor fuels, Special Motor Fuels

Special September rule, When to deposit, Special rule for deposits of taxes in September 2005.

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:, Electric outboard boat motors.

Air transportation of persons, Transportation of Persons by Air
Air transportation of property, Transportation of Property by Air
Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Coal, Tax rates.
Communications tax, Communications Tax
Electric outboard motor, Electric outboard boat motors.
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
Sport fishing equipment, Sport Fishing Equipment
Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors

Taxable fuel registrant, Taxable fuel registrant.

Taxable Tires:

Manufacturers taxes, Taxable Tires

Taxable tires:

Exemptions, Tires exempt from tax.

Taxes, Payment of, Payment of Taxes

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.

Toll telephone services, Toll telephone service.

Train (Diesel-powered), Diesel-powered train.

Transmix, Diesel Fuel and Kerosene

Travel agency, Liability for tax.

TTY/TDD information, How To Get Tax Help

Two-party exchanges, Two-party exchanges., Two-party exchanges., Two-party exchanges., Two-party exchanges.

U

Uninterrupted international air transportation, Uninterrupted international air transportation., Military personnel on international trips.

V

Vaccines:

Credit or refund, Credit or refund.
Manufacturers tax, Vaccines

Vehicles:

Gas guzzler, Gas Guzzler Tax
Imported, Imported automobiles.
Law enforcement, Vehicles not subject to tax.

Vessel operator, defined, Vessel operator.

W

Wagering taxes:

Credit or refund, Credit or refund.
Definitions, Definitions

Waterways, Fuels Used on Inland Waterways

WATS service, Common carriers and communications companies.

When to deposit, When To Make Deposits

Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

R

S

T

U

V

W