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Amended Tax Form

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Amended Tax Form

Amended tax form 5. Amended tax form   Manufacturers Taxes Table of Contents Importer. Amended tax form Use considered sale. Amended tax form Lease considered sale. Amended tax form Bonus goods. Amended tax form Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Amended tax form Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Amended tax form CoalExported. Amended tax form Taxable TiresQualifying intercity or local bus. Amended tax form Qualifying school bus. Amended tax form Gas Guzzler TaxVehicles not subject to tax. Amended tax form Imported automobiles. Amended tax form VaccinesConditions to allowance. Amended tax form Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Amended tax form Manufacturer. Amended tax form   The term “manufacturer” includes a producer or importer. Amended tax form A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Amended tax form If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Amended tax form   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Amended tax form The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Amended tax form Importer. Amended tax form   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Amended tax form Sale. Amended tax form   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Amended tax form Use considered sale. Amended tax form   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Amended tax form Lease considered sale. Amended tax form   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Amended tax form However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Amended tax form Manufacturers taxes based on sale price. Amended tax form   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Amended tax form The taxes imposed on coal are based either on the sale price or the weight. Amended tax form   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Amended tax form However, you include certain charges made when a taxable article is sold and you exclude others. Amended tax form To figure the price on which you base the tax, use the following rules. Amended tax form Include both the following charges in the price. Amended tax form Any charge for coverings or containers (regardless of their nature). Amended tax form Any charge incident to placing the article in a condition packed ready for shipment. Amended tax form Exclude all the following amounts from the price. Amended tax form The manufacturers excise tax, whether or not it is stated as a separate charge. Amended tax form The transportation charges pursuant to the sale. Amended tax form The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Amended tax form Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Amended tax form Discounts, rebates, and similar allowances actually granted to the purchaser. Amended tax form Local advertising charges. Amended tax form A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Amended tax form Charges for warranty paid at the purchaser's option. Amended tax form However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Amended tax form Bonus goods. Amended tax form   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Amended tax form Figure the tax only on the sale price attributable to the taxable articles. Amended tax form Example. Amended tax form A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Amended tax form The sale price of the shipment is $1,500. Amended tax form The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Amended tax form Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Amended tax form The remaining $375 is allocated to the nontaxable articles. Amended tax form Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Amended tax form When the title passes depends on the intention of the parties as gathered from the contract of sale. Amended tax form In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Amended tax form If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Amended tax form The manufacturer is liable for the tax. Amended tax form Partial payments. Amended tax form   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Amended tax form To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Amended tax form Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Amended tax form Sale of an article to a state or local government for the exclusive use of the state or local government. Amended tax form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amended tax form State is defined in Definitions in chapter 1. Amended tax form Sale of an article to a nonprofit educational organization for its exclusive use. Amended tax form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amended tax form Nonprofit educational organization is defined under Communications Tax in chapter 4. Amended tax form Sale of an article to a qualified blood collector organization. Amended tax form This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Amended tax form Qualified blood collector organizations are defined under Communications Tax in chapter 4. Amended tax form Sale of an article for use by the purchaser as supplies for vessels. Amended tax form This exemption does not apply to the taxes on coal and vaccines. Amended tax form Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Amended tax form Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Amended tax form This exemption does not apply to the tax on coal and tires. Amended tax form Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Amended tax form 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 sold them. Amended tax form Sale of an article for export or for resale by the purchaser to a second purchaser for export. Amended tax form The article may be exported to a foreign country or to a possession of the United States. Amended tax form A vaccine shipped to a possession of the United States is not considered to be exported. Amended tax form If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Amended tax form Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Amended tax form S. Amended tax form jurisdiction in Alaska. Amended tax form For tire exemptions, see section 4221(e)(2). Amended tax form Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Amended tax form Registration requirements. Amended tax form   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Amended tax form See the Form 637 instructions for more information. Amended tax form Exceptions to registration requirements. Amended tax form   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Amended tax form Certification requirement. Amended tax form   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Amended tax form The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Amended tax form   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Amended tax form See Regulations section 48. Amended tax form 4221-5(c) for the certificate requirements. Amended tax form   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Amended tax form See Regulations section 48. Amended tax form 4221-4(d) for the certificate requirements. Amended tax form Proof of export requirement. Amended tax form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Amended tax form See Regulations section 48. Amended tax form 4221-3(d) for evidence that qualifies as proof of exportation. Amended tax form Proof of resale for further manufacture requirement. Amended tax form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Amended tax form See Regulations section 48. Amended tax form 4221-2(c) for evidence that qualifies as proof of resale. Amended tax form Information to be furnished to purchaser. Amended tax form   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Amended tax form Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Amended tax form The claim must set forth in detail the facts upon which the claim is based. Amended tax form Uses, sales, and exports. Amended tax form   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Amended tax form Export. Amended tax form   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Amended tax form In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Amended tax form Price readjustments. Amended tax form   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Amended tax form Conditions to allowance. Amended tax form   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Amended tax form The claimant sold the article at a tax-excluded price. Amended tax form The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Amended tax form The person has obtained the written consent of the ultimate vendor to make the claim. Amended tax form The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Amended tax form Claim for further manufacture. Amended tax form   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Amended tax form The name and address of the manufacturer and the date of payment. Amended tax form An identification of the article for which the credit or refund is claimed. Amended tax form The amount of tax paid on the article and the date on which it was paid. Amended tax form Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Amended tax form An identification of the second article. Amended tax form   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Amended tax form The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Amended tax form Claim for price readjustment. Amended tax form   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Amended tax form A description of the circumstances that gave rise to the price readjustment. Amended tax form An identification of the article whose price was readjusted. Amended tax form The price at which the article was sold. Amended tax form The amount of tax paid on the article and the date on which it was paid. Amended tax form The name and address of the purchaser. Amended tax form The amount repaid to the purchaser or credited to the purchaser's account. Amended tax form Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Amended tax form This includes any parts or accessories sold on or in connection with the sale of those articles. Amended tax form Pay this tax with Form 720. Amended tax form No tax deposits are required. Amended tax form Sport fishing equipment includes all the following items. Amended tax form Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Amended tax form Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Amended tax form The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Amended tax form Fishing tip-ups and tilts. Amended tax form Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Amended tax form See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Amended tax form Fishing rods and fishing poles. Amended tax form   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Amended tax form The tax is paid by the manufacturer, producer, or importer. Amended tax form Fishing tackle boxes. Amended tax form   The tax on fishing tackle boxes is 3% of the sales price. Amended tax form The tax is paid by the manufacturer, producer, or importer. Amended tax form Electric outboard boat motors. Amended tax form   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Amended tax form This includes any parts or accessories sold on or in connection with the sale of those articles. Amended tax form Certain equipment resale. Amended tax form   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Amended tax form If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Amended tax form If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Amended tax form The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Amended tax form   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Amended tax form The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Amended tax form Related person. Amended tax form   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Amended tax form Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Amended tax form 11) of the sales price. Amended tax form The tax is paid by the manufacturer, producer, or importer. Amended tax form It applies to bows having a peak draw weight of 30 pounds or more. Amended tax form The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Amended tax form Pay this tax with Form 720. Amended tax form No tax deposits are required. Amended tax form Arrow Shafts The tax on arrow shafts is listed on Form 720. Amended tax form The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Amended tax form It measures 18 inches or more in overall length. Amended tax form It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Amended tax form Exemption for certain wooden arrows. Amended tax form   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Amended tax form It measures 5/16 of an inch or less in diameter. Amended tax form It is not suitable for use with a taxable bow, described earlier. Amended tax form Pay this tax with Form 720. Amended tax form No tax deposits are required. Amended tax form Coal A tax is imposed on the first sale of coal mined in the United States. Amended tax form The producer of the coal is liable for the tax. Amended tax form The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Amended tax form Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Amended tax form A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Amended tax form The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Amended tax form Tax rates. Amended tax form   The tax on underground-mined coal is the lower of: $1. Amended tax form 10 a ton, or 4. Amended tax form 4% of the sale price. Amended tax form   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Amended tax form 4% of the sale price. Amended tax form   Coal will be taxed at the 4. Amended tax form 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Amended tax form 50 a ton for surface-mined coal. Amended tax form Apply the tax proportionately if a sale or use includes a portion of a ton. Amended tax form Example. Amended tax form If you sell 21,000 pounds (10. Amended tax form 5 tons) of coal from an underground mine for $525, the price per ton is $50. Amended tax form The tax is $1. Amended tax form 10 × 10. Amended tax form 5 tons ($11. Amended tax form 55). Amended tax form Coal production. Amended tax form   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Amended tax form Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Amended tax form   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Amended tax form In some cases, a single mine may yield coal from both surface mining and underground mining. Amended tax form Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Amended tax form Determining tonnage or selling price. Amended tax form   The producer pays the tax on coal at the time of sale or use. Amended tax form In figuring the selling price for applying the tax, the point of sale is f. Amended tax form o. Amended tax form b. Amended tax form (free on board) mine or f. Amended tax form o. Amended tax form b. Amended tax form cleaning plant if you clean the coal before selling it. Amended tax form This applies even if you sell the coal for a delivered price. Amended tax form The f. Amended tax form o. Amended tax form b. Amended tax form mine or f. Amended tax form o. Amended tax form b. Amended tax form cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Amended tax form 4% rate. Amended tax form   The tax applies to the full amount of coal sold. Amended tax form However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Amended tax form Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Amended tax form   Do not include in the sales price the excise tax imposed on coal. Amended tax form Coal used by the producer. Amended tax form   The tax on coal applies if the coal is used by the producer in other than a mining process. Amended tax form A mining process means the same for this purpose as for percentage depletion. Amended tax form For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Amended tax form In this case, the tax applies only when you sell the coal. Amended tax form The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Amended tax form However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Amended tax form   You must use a constructive sale price to figure the tax under the 4. Amended tax form 4% rate if you use the coal in other than a mining process. Amended tax form Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Amended tax form o. Amended tax form b. Amended tax form mine or cleaning plant. Amended tax form Normally, you use the same constructive price used to figure your percentage depletion deduction. Amended tax form Blending. Amended tax form   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Amended tax form Figure the tax separately for each type of coal in the blend. Amended tax form Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Amended tax form Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Amended tax form However, the tax is limited to 4. Amended tax form 4% of the sale price per ton of the blended coal. Amended tax form Exemption from tax. Amended tax form   The tax does not apply to sales of lignite and imported coal. Amended tax form The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Amended tax form Exported. Amended tax form   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Amended tax form   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Amended tax form For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Amended tax form   Proof of export includes any of the following items. Amended tax form A copy of the export bill of lading issued by the delivering carrier. Amended tax form A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Amended tax form A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Amended tax form If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Amended tax form Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Amended tax form A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Amended tax form 0945 ($. Amended tax form 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Amended tax form The three categories for reporting the tax and the tax rate are listed below. Amended tax form Taxable tires other than biasply or super single tires at $. Amended tax form 0945. Amended tax form Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Amended tax form 04725. Amended tax form Taxable tires, super single tires designed for steering at $. Amended tax form 0945. Amended tax form A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Amended tax form A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Amended tax form A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Amended tax form Special rule, manufacturer's retail stores. Amended tax form   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Amended tax form Tires on imported articles. Amended tax form   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Amended tax form Tires exempt from tax. Amended tax form   The tax on taxable tires does not apply to the following items. Amended tax form Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Amended tax form Tire carcasses not suitable for commercial use. Amended tax form Tires for use on qualifying intercity, local, and school buses. Amended tax form For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Amended tax form Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Amended tax form Tires of a type used exclusively on mobile machinery. Amended tax form A taxable tire used on mobile machinery is not exempt from tax. Amended tax form Qualifying intercity or local bus. Amended tax form   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Amended tax form Qualifying school bus. Amended tax form   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Amended tax form Credit or refund. Amended tax form   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Amended tax form   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Amended tax form   The person who paid the tax is eligible to make the claim. Amended tax form Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Amended tax form 5 miles per gallon. Amended tax form If you import an automobile for personal use, you may be liable for this tax. Amended tax form Figure the tax on Form 6197, as discussed later. Amended tax form The tax rate is based on fuel economy rating. Amended tax form The tax rates for the gas guzzler tax are shown on Form 6197. Amended tax form A person that lengthens an existing automobile is the manufacturer of an automobile. Amended tax form Automobiles. Amended tax form   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Amended tax form Vehicles not subject to tax. Amended tax form   For the gas guzzler tax, the following vehicles are not considered automobiles. Amended tax form Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Amended tax form Vehicles operated exclusively on a rail or rails. Amended tax form Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Amended tax form Vehicles treated under 49 U. Amended tax form S. Amended tax form C. Amended tax form 32901 (1978) as non-passenger automobiles. Amended tax form This includes limousines manufactured primarily to transport more than 10 persons. Amended tax form   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Amended tax form   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Amended tax form Model type. Amended tax form   Model type is a particular class of automobile as determined by EPA regulations. Amended tax form Fuel economy. Amended tax form   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Amended tax form 1 mile as figured by the EPA. Amended tax form Imported automobiles. Amended tax form   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Amended tax form An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Amended tax form   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Amended tax form   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Amended tax form A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Amended tax form   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Amended tax form Exemptions. Amended tax form   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Amended tax form However, see Vehicles not subject to tax, earlier. Amended tax form Form 6197. Amended tax form   Use Form 6197 to figure your tax liability for each quarter. Amended tax form Attach Form 6197 to your Form 720 for the quarter. Amended tax form See the Form 6197 instructions for more information and the one-time filing rules. Amended tax form Credit or refund. Amended tax form   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Amended tax form For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Amended tax form Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Amended tax form A taxable vaccine means any of the following vaccines. Amended tax form Any vaccine containing diphtheria toxoid. Amended tax form Any vaccine containing tetanus toxoid. Amended tax form Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Amended tax form Any vaccine containing polio virus. Amended tax form Any vaccine against measles. Amended tax form Any vaccine against mumps. Amended tax form Any vaccine against rubella. Amended tax form Any vaccine against hepatitis A. Amended tax form Any vaccine against hepatitis B. Amended tax form Any vaccine against chicken pox. Amended tax form Any vaccine against rotavirus gastroenteritis. Amended tax form Any HIB vaccine. Amended tax form Any conjugate vaccine against streptococcus pneumoniae. Amended tax form Any trivalent vaccine against influenza or any other vaccine against influenza. Amended tax form Any meningococcal vaccine. Amended tax form Any vaccine against the human papillomavirus. Amended tax form The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Amended tax form The tax is $. Amended tax form 75 per dose of each taxable vaccine. Amended tax form The tax per dose on a vaccine that contains more than one taxable vaccine is $. Amended tax form 75 times the number of taxable vaccines. Amended tax form Taxable use. Amended tax form   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Amended tax form Credit or refund. Amended tax form   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Amended tax form The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Amended tax form Conditions to allowance. Amended tax form   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Amended tax form Taxable Medical Devices Taxable medical devices. Amended tax form   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Amended tax form 3% (. Amended tax form 023) of the sales price. Amended tax form A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Amended tax form There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Amended tax form There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Amended tax form See T. Amended tax form D. Amended tax form 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Amended tax form More information. Amended tax form   For more information on the medical device tax, see section 4191, T. Amended tax form D. Amended tax form 9604, and Notice 2012-77. Amended tax form You can find T. Amended tax form D. Amended tax form 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Amended tax form R. Amended tax form B. Amended tax form 2012-52 at www. Amended tax form irs. Amended tax form gov/pub/irs-irbs/irb12-52. Amended tax form pdf. 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Updated IRS Smartphone App IRS2Go Version 4.0 Now Available

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IR-2014-11, Feb. 4, 2014

WASHINGTON — The Internal Revenue Service today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new added features available in both English and Spanish.

The redesigned IRS2Go provides new features for taxpayers to access the latest information to help them in the preparation of their tax returns. In this version, IRS2Go highlights the addition of an innovative new refund status tracker, providing taxpayers an easy-to-use feature to follow their tax return throughout the process.

 “The new version of IRS2Go provides taxpayers another way to quickly get information and help around the clock,” said IRS Commissioner John Koskinen. “The IRS is focused on providing taxpayers with convenient self-service tools like IRS2Go, which provides details on everything from tax refunds to free tax assistance.”

There have been about 3.5 million downloads of IRS2Go since its inception in 2011. iPhone and iPod Touch users can update or download the free IRS2Go application by visiting the iTunes App Store. Android users can visit Google Play to download the free IRS2Go app.

The newest version of the free mobile app offers a number of safe and secure ways for taxpayers to access other popular tools and the most up-to-date tax information, including:

  • Refund Status. Taxpayers can check the status of their federal tax refund through IRS2Go. People simply enter their Social Security number, which will be masked and encrypted for security purposes, then select their filing status and enter the amount of their anticipated refund for their 2013 tax return. A new refund status tracker has been added so that taxpayers can follow their tax return throughout the process. Users can check their refund status 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after mailing a paper return. The IRS reminds taxpayers the tool is updated just once a day, usually overnight, so there is no reason to check more than once a day.

  • Free Tax Prep Providers. The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers who qualify. This brand new tool on IRS2Go will help taxpayers find the nearest VITA site to their home by simply entering their zip code and selecting a mileage range. By clicking on the directions button within the results, the maps application on the device will load with the address, making it easy to navigate to your desired location.

  • Tax Records. Taxpayers can request their tax account or tax return transcript from IRS2Go. The transcript will be delivered via the U.S. Postal Service to their address of record.

  • Stay Connected. Taxpayers can interact with the IRS by following the IRS on Twitter, @IRSnews or @IRSenEspanol, watching helpful videos on YouTube, signing up for email updates or by using the Contact Us feature.

For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.

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Page Last Reviewed or Updated: 04-Feb-2014

The Amended Tax Form

Amended tax form Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. Amended tax form  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. Amended tax form irs. Amended tax form gov/pub1544. Amended tax form Amending a report. Amended tax form  You can amend a prior report by checking box 1a at the top of Form 8300. Amended tax form See Amending a report, later. Amended tax form Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Amended tax form This publication explains why, when, and where to report these cash payments. Amended tax form It also discusses the substantial penalties for not reporting them. Amended tax form Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. Amended tax form They are not discussed in this publication. Amended tax form This publication explains key issues and terms related to Form 8300. Amended tax form You should also read the instructions attached to the form. Amended tax form They explain what to enter on each line. Amended tax form Prev  Up  Next   Home   More Online Publications