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File State Tax Return For Free

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File State Tax Return For Free

File state tax return for free 6. File state tax return for free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File state tax return for free Free help with your tax return. File state tax return for free   You can get free help preparing your return nationwide from IRS-certified volunteers. File state tax return for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state tax return for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax return for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state tax return for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state tax return for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state tax return for free gov, download the IRS2Go app, or call 1-800-906-9887. File state tax return for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state tax return for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state tax return for free aarp. File state tax return for free org/money/taxaide or call 1-888-227-7669. File state tax return for free For more information on these programs, go to IRS. File state tax return for free gov and enter “VITA” in the search box. File state tax return for free Internet. File state tax return for free    IRS. File state tax return for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state tax return for free Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax return for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state tax return for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state tax return for free gov or download the IRS2Go app and select the Refund Status option. File state tax return for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax return for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File state tax return for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax return for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax return for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File state tax return for free No need to wait on the phone or stand in line. File state tax return for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File state tax return for free When you reach the response screen, you can print the entire interview and the final response for your records. File state tax return for free New subject areas are added on a regular basis. File state tax return for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state tax return for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state tax return for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state tax return for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state tax return for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File state tax return for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File state tax return for free You can also ask the IRS to mail a return or an account transcript to you. File state tax return for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state tax return for free gov or by calling 1-800-908-9946. File state tax return for free Tax return and tax account transcripts are generally available for the current year and the past three years. File state tax return for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state tax return for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state tax return for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File state tax return for free Check the status of your amended return using Where's My Amended Return? Go to IRS. File state tax return for free gov and enter Where's My Amended Return? in the search box. File state tax return for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax return for free It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax return for free Make a payment using one of several safe and convenient electronic payment options available on IRS. File state tax return for free gov. File state tax return for free Select the Payment tab on the front page of IRS. File state tax return for free gov for more information. File state tax return for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state tax return for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state tax return for free gov. File state tax return for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state tax return for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state tax return for free gov. File state tax return for free Request an Electronic Filing PIN by going to IRS. File state tax return for free gov and entering Electronic Filing PIN in the search box. File state tax return for free Download forms, instructions and publications, including accessible versions for people with disabilities. File state tax return for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state tax return for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state tax return for free An employee can answer questions about your tax account or help you set up a payment plan. File state tax return for free Before you visit, check the Office Locator on IRS. File state tax return for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state tax return for free If you have a special need, such as a disability, you can request an appointment. File state tax return for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state tax return for free Apply for an Employer Identification Number (EIN). File state tax return for free Go to IRS. File state tax return for free gov and enter Apply for an EIN in the search box. File state tax return for free Read the Internal Revenue Code, regulations, or other official guidance. File state tax return for free Read Internal Revenue Bulletins. File state tax return for free Sign up to receive local and national tax news and more by email. File state tax return for free Just click on “subscriptions” above the search box on IRS. File state tax return for free gov and choose from a variety of options. File state tax return for free Phone. File state tax return for free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state tax return for free Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax return for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File state tax return for free gov, or download the IRS2Go app. File state tax return for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state tax return for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax return for free Most VITA and TCE sites offer free electronic filing. File state tax return for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state tax return for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state tax return for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File state tax return for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state tax return for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax return for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax return for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File state tax return for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax return for free Note, the above information is for our automated hotline. File state tax return for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File state tax return for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File state tax return for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax return for free It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax return for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File state tax return for free You should receive your order within 10 business days. File state tax return for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File state tax return for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File state tax return for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File state tax return for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File state tax return for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File state tax return for free Walk-in. File state tax return for free   You can find a selection of forms, publications and services — in-person. File state tax return for free Products. File state tax return for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state tax return for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state tax return for free Services. File state tax return for free You can walk in to your local TAC for face-to-face tax help. File state tax return for free An employee can answer questions about your tax account or help you set up a payment plan. File state tax return for free Before visiting, use the Office Locator tool on IRS. File state tax return for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File state tax return for free Mail. File state tax return for free   You can send your order for forms, instructions, and publications to the address below. File state tax return for free You should receive a response within 10 business days after your request is received. File state tax return for free Internal Revenue Service 1201 N. File state tax return for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File state tax return for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state tax return for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state tax return for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File state tax return for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File state tax return for free You face (or your business is facing) an immediate threat of adverse action. File state tax return for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state tax return for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File state tax return for free Here's why we can help: TAS is an independent organization within the IRS. File state tax return for free Our advocates know how to work with the IRS. File state tax return for free Our services are free and tailored to meet your needs. File state tax return for free We have offices in every state, the District of Columbia, and Puerto Rico. File state tax return for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File state tax return for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state tax return for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File state tax return for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File state tax return for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state tax return for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state tax return for free Prev  Up  Next   Home   More Online Publications
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The File State Tax Return For Free

File state tax return for free 6. File state tax return for free   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. File state tax return for free Vehicles not considered highway vehicles. File state tax return for free Idling reduction device. File state tax return for free Separate purchase. File state tax return for free Leases. File state tax return for free Exported vehicle. File state tax return for free Tax on resale of tax-paid trailers and semitrailers. File state tax return for free Use treated as sale. File state tax return for free Sale. File state tax return for free Long-term lease. File state tax return for free Short-term lease. File state tax return for free Related person. File state tax return for free Exclusions from tax base. File state tax return for free Sales not at arm's length. File state tax return for free Installment sales. File state tax return for free Repairs and modifications. File state tax return for free Further manufacture. File state tax return for free Rail trailers and rail vans. File state tax return for free Parts and accessories. File state tax return for free Trash containers. File state tax return for free House trailers. File state tax return for free Camper coaches or bodies for self-propelled mobile homes. File state tax return for free Farm feed, seed, and fertilizer equipment. File state tax return for free Ambulances and hearses. File state tax return for free Truck-tractors. File state tax return for free Concrete mixers. File state tax return for free Registration requirement. File state tax return for free Further manufacture. File state tax return for free A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. File state tax return for free Truck chassis and bodies. File state tax return for free Truck trailer and semitrailer chassis and bodies. File state tax return for free Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File state tax return for free A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. File state tax return for free A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. File state tax return for free A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. File state tax return for free A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. File state tax return for free The seller is liable for the tax. File state tax return for free Chassis or body. File state tax return for free   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File state tax return for free Highway vehicle. File state tax return for free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. File state tax return for free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File state tax return for free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. File state tax return for free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File state tax return for free A special kind of cargo, goods, supplies, or materials. File state tax return for free Some off-highway task unrelated to highway transportation, except as discussed next. File state tax return for free Vehicles not considered highway vehicles. File state tax return for free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. File state tax return for free Specially designed mobile machinery for nontransportation functions. File state tax return for free A self-propelled vehicle is not a highway vehicle if all the following apply. File state tax return for free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. File state tax return for free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. File state tax return for free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. File state tax return for free Vehicles specially designed for off-highway transportation. File state tax return for free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. File state tax return for free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. File state tax return for free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File state tax return for free Nontransportation trailers and semitrailers. File state tax return for free A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. File state tax return for free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File state tax return for free Gross vehicle weight. File state tax return for free   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. File state tax return for free It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. File state tax return for free Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. File state tax return for free   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. File state tax return for free Platform truck bodies 21 feet or less in length. File state tax return for free Dry freight and refrigerated truck van bodies 24 feet or less in length. File state tax return for free Dump truck bodies with load capacities of 8 cubic yards or less. File state tax return for free Refuse packer truck bodies with load capacities of 20 cubic yards or less. File state tax return for free For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. File state tax return for free R. File state tax return for free B. File state tax return for free 2005-14 at www. File state tax return for free irs. File state tax return for free gov/pub/irs-irbs/irb05-14. File state tax return for free pdf. File state tax return for free   The gross vehicle weight means the maximum total weight of a loaded vehicle. File state tax return for free Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. File state tax return for free The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. File state tax return for free The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. File state tax return for free See Regulations section 145. File state tax return for free 4051-1(e)(3) for more information. File state tax return for free Parts or accessories. File state tax return for free   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. File state tax return for free For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. File state tax return for free The tax applies in this case whether or not the retailer bills the parts or accessories separately. File state tax return for free   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. File state tax return for free The tax applies unless there is evidence to the contrary. File state tax return for free For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. File state tax return for free The tax does not apply to parts and accessories that are spares or replacements. File state tax return for free   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. File state tax return for free Idling reduction device. File state tax return for free   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. File state tax return for free The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. File state tax return for free The EPA discusses idling reduction technologies on its website at www. File state tax return for free epa. File state tax return for free gov/smartway/technology/idling. File state tax return for free htm. File state tax return for free Separate purchase. File state tax return for free   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. File state tax return for free The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. File state tax return for free The installation occurs within 6 months after the vehicle is first placed in service. File state tax return for free   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. File state tax return for free   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. File state tax return for free This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. File state tax return for free   The tax does not apply if the installed part or accessory is a replacement part or accessory. File state tax return for free The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. File state tax return for free However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. File state tax return for free Example. File state tax return for free You bought a taxable vehicle and placed it in service on April 8. File state tax return for free On May 3, you bought and installed parts and accessories at a cost of $850. File state tax return for free On July 15, you bought and installed parts and accessories for $300. File state tax return for free Tax of $138 (12% of $1,150) applies on July 15. File state tax return for free Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. File state tax return for free First retail sale defined. File state tax return for free   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. File state tax return for free There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). File state tax return for free The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). File state tax return for free The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. File state tax return for free There is no registration requirement. File state tax return for free Leases. File state tax return for free   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. File state tax return for free The tax is imposed on the lessor at the time of the lease. File state tax return for free   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. File state tax return for free The tax is imposed on the lessor at the time of the lease. File state tax return for free Exported vehicle. File state tax return for free   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. File state tax return for free Tax on resale of tax-paid trailers and semitrailers. File state tax return for free   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. File state tax return for free The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. File state tax return for free The credit cannot exceed the tax on the resale. File state tax return for free See Regulations section 145. File state tax return for free 4052-1(a)(4) for information on the conditions to allowance for the credit. File state tax return for free Use treated as sale. File state tax return for free   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. File state tax return for free Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. File state tax return for free The tax attaches when the use begins. File state tax return for free   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. File state tax return for free   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. File state tax return for free   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. File state tax return for free Presumptive retail sales price. File state tax return for free   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. File state tax return for free If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. File state tax return for free Table 6-1 outlines the appropriate tax base calculation for various transactions. File state tax return for free   The presumed markup percentage to be used for trucks and truck-tractors is 4%. File state tax return for free But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. File state tax return for free Sale. File state tax return for free   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. File state tax return for free Long-term lease. File state tax return for free   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. File state tax return for free Short-term lease. File state tax return for free   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. File state tax return for free   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. File state tax return for free   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. File state tax return for free Related person. File state tax return for free   A related person is any member of the same controlled group as the manufacturer, producer, or importer. File state tax return for free Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File state tax return for free Table 6-1. File state tax return for free Tax Base IF the transaction is a. File state tax return for free . File state tax return for free . File state tax return for free THEN figuring the base by using the. File state tax return for free . File state tax return for free . File state tax return for free Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. File state tax return for free   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. File state tax return for free   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. File state tax return for free However, you do add a markup if all the following apply. File state tax return for free You do not perform any significant activities relating to the processing of the sale of a taxable article. File state tax return for free The main reason for processing the sale through you is to avoid or evade the presumed markup. File state tax return for free You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File state tax return for free In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. File state tax return for free Determination of tax base. File state tax return for free   These rules apply to both normal retail sales price and presumptive retail sales price computations. File state tax return for free To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. File state tax return for free However, see Presumptive retail sales price, earlier. File state tax return for free Exclusions from tax base. File state tax return for free   Exclude from the tax base the retail excise tax imposed on the sale. File state tax return for free Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. File state tax return for free Also exclude the value of any used component of the article furnished by the first user of the article. File state tax return for free   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. File state tax return for free These expenses are those incurred in delivery from the retail dealer to the customer. File state tax return for free In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. File state tax return for free   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. File state tax return for free For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. File state tax return for free Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. File state tax return for free Sales not at arm's length. File state tax return for free   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. File state tax return for free   A sale is not at arm's length if either of the following apply. File state tax return for free One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. File state tax return for free The sale is made under special arrangements between a seller and a purchaser. File state tax return for free Installment sales. File state tax return for free   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. File state tax return for free The tax is figured on the entire sales price. File state tax return for free No part of the tax is deferred because the sales price is paid in installments. File state tax return for free Repairs and modifications. File state tax return for free   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. File state tax return for free This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. File state tax return for free However, this exception generally does not apply to an article that was not subject to the tax when it was new. File state tax return for free Further manufacture. File state tax return for free   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. File state tax return for free Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. File state tax return for free Combining an article with an item in this list does not give rise to taxability. File state tax return for free However, see Parts or accessories discussed earlier. File state tax return for free Articles exempt from tax. File state tax return for free   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. File state tax return for free Rail trailers and rail vans. File state tax return for free   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). File state tax return for free Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. File state tax return for free Parts and accessories. File state tax return for free   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. File state tax return for free Trash containers. File state tax return for free   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. File state tax return for free It is designed to be used as a trash container. File state tax return for free It is not designed to carry freight other than trash. File state tax return for free It is not designed to be permanently mounted on or affixed to a truck chassis or body. File state tax return for free House trailers. File state tax return for free   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. File state tax return for free Camper coaches or bodies for self-propelled mobile homes. File state tax return for free   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. File state tax return for free Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. File state tax return for free Farm feed, seed, and fertilizer equipment. File state tax return for free   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. File state tax return for free This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. File state tax return for free Ambulances and hearses. File state tax return for free   This is any ambulance, hearse, or combination ambulance-hearse. File state tax return for free Truck-tractors. File state tax return for free   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. File state tax return for free Concrete mixers. File state tax return for free   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. File state tax return for free This exemption does not apply to the chassis on which the article is mounted. File state tax return for free Sales exempt from tax. File state tax return for free   The following sales are ordinarily exempt from tax. File state tax return for free Sales to a state or local government for its exclusive use. File state tax return for free Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. File state tax return for free Sales to a nonprofit educational organization for its exclusive use. File state tax return for free Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File state tax return for free Sales for use by the purchaser for further manufacture of other taxable articles (see below). File state tax return for free Sales for export or for resale by the purchaser to a second purchaser for export. File state tax return for free Sales to the United Nations for official use. File state tax return for free Registration requirement. File state tax return for free   In general, the seller and buyer must be registered for a sale to be tax free. File state tax return for free See the Form 637 instructions for more information. File state tax return for free Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. File state tax return for free Further manufacture. File state tax return for free   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 made the first retail sale of them. File state tax return for free Credits or refunds. File state tax return for free   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. File state tax return for free The person using the article as a component part is eligible for the credit or refund. File state tax return for free   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File state tax return for free A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. File state tax return for free   See also Conditions to allowance in chapter 5. File state tax return for free Tire credit. File state tax return for free   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. File state tax return for free The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). File state tax return for free This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. File state tax return for free Prev  Up  Next   Home   More Online Publications