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Filing State Taxes Online For Free

Filing state taxes online for free 29. Filing state taxes online for free   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Filing state taxes online for free Los temas abarcan: Quién está sujeto al límite. Filing state taxes online for free Qué deducciones detalladas están limitadas. Filing state taxes online for free Cómo calcular el límite. Filing state taxes online for free Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Filing state taxes online for free ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Filing state taxes online for free El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Filing state taxes online for free ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Filing state taxes online for free Intereses pagados —líneas 10,11,12 y 13. Filing state taxes online for free Donaciones a organizaciones caritativas —línea 19. Filing state taxes online for free Gastos laborales y determinadas deducciones misceláneas —línea 27. Filing state taxes online for free Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Filing state taxes online for free ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Filing state taxes online for free Sin embargo, igualmente están sujetas a otros límites aplicables. Filing state taxes online for free Gastos médicos y dentales —línea 4. Filing state taxes online for free Gastos de intereses de inversión —línea 14. Filing state taxes online for free Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Filing state taxes online for free Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Filing state taxes online for free Pérdidas por apuestas y juegos de azar —línea 28. Filing state taxes online for free ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Filing state taxes online for free Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Filing state taxes online for free Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Filing state taxes online for free ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Filing state taxes online for free Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Filing state taxes online for free Hoja de trabajo de deducciones detalladas. Filing state taxes online for free   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Filing state taxes online for free Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Filing state taxes online for free Guarde la hoja de trabajo con su documentación. Filing state taxes online for free Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Filing state taxes online for free Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Filing state taxes online for free Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Filing state taxes online for free Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Filing state taxes online for free Tienen ingresos brutos ajustados de $325,500 en la línea 38. Filing state taxes online for free Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Filing state taxes online for free Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Filing state taxes online for free Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Filing state taxes online for free Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Filing state taxes online for free Prev  Up  Next   Home   More Online Publications
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The Filing State Taxes Online For Free

Filing state taxes online for free 6. Filing state taxes online for free   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Filing state taxes online for free Vehicles not considered highway vehicles. Filing state taxes online for free Idling reduction device. Filing state taxes online for free Separate purchase. Filing state taxes online for free Leases. Filing state taxes online for free Exported vehicle. Filing state taxes online for free Tax on resale of tax-paid trailers and semitrailers. Filing state taxes online for free Use treated as sale. Filing state taxes online for free Sale. Filing state taxes online for free Long-term lease. Filing state taxes online for free Short-term lease. Filing state taxes online for free Related person. Filing state taxes online for free Exclusions from tax base. Filing state taxes online for free Sales not at arm's length. Filing state taxes online for free Installment sales. Filing state taxes online for free Repairs and modifications. Filing state taxes online for free Further manufacture. Filing state taxes online for free Rail trailers and rail vans. Filing state taxes online for free Parts and accessories. Filing state taxes online for free Trash containers. Filing state taxes online for free House trailers. Filing state taxes online for free Camper coaches or bodies for self-propelled mobile homes. Filing state taxes online for free Farm feed, seed, and fertilizer equipment. Filing state taxes online for free Ambulances and hearses. Filing state taxes online for free Truck-tractors. Filing state taxes online for free Concrete mixers. Filing state taxes online for free Registration requirement. Filing state taxes online for free Further manufacture. Filing state taxes online 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. Filing state taxes online for free Truck chassis and bodies. Filing state taxes online for free Truck trailer and semitrailer chassis and bodies. Filing state taxes online for free Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Filing state taxes online 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. Filing state taxes online for free A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Filing state taxes online for free A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Filing state taxes online for free A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Filing state taxes online for free The seller is liable for the tax. Filing state taxes online for free Chassis or body. Filing state taxes online 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. Filing state taxes online for free Highway vehicle. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Filing state taxes online for free A special kind of cargo, goods, supplies, or materials. Filing state taxes online for free Some off-highway task unrelated to highway transportation, except as discussed next. Filing state taxes online for free Vehicles not considered highway vehicles. Filing state taxes online for free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Filing state taxes online for free Specially designed mobile machinery for nontransportation functions. Filing state taxes online for free A self-propelled vehicle is not a highway vehicle if all the following apply. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Vehicles specially designed for off-highway transportation. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Filing state taxes online for free Nontransportation trailers and semitrailers. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Gross vehicle weight. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Platform truck bodies 21 feet or less in length. Filing state taxes online for free Dry freight and refrigerated truck van bodies 24 feet or less in length. Filing state taxes online for free Dump truck bodies with load capacities of 8 cubic yards or less. Filing state taxes online for free Refuse packer truck bodies with load capacities of 20 cubic yards or less. Filing state taxes online for free For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Filing state taxes online for free R. Filing state taxes online for free B. Filing state taxes online for free 2005-14 at www. Filing state taxes online for free irs. Filing state taxes online for free gov/pub/irs-irbs/irb05-14. Filing state taxes online for free pdf. Filing state taxes online for free   The gross vehicle weight means the maximum total weight of a loaded vehicle. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free See Regulations section 145. Filing state taxes online for free 4051-1(e)(3) for more information. Filing state taxes online for free Parts or accessories. Filing state taxes online for free   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Filing state taxes online 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. Filing state taxes online for free The tax applies in this case whether or not the retailer bills the parts or accessories separately. Filing state taxes online 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. Filing state taxes online for free The tax applies unless there is evidence to the contrary. Filing state taxes online 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. Filing state taxes online for free The tax does not apply to parts and accessories that are spares or replacements. Filing state taxes online 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. Filing state taxes online for free Idling reduction device. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free The EPA discusses idling reduction technologies on its website at www. Filing state taxes online for free epa. Filing state taxes online for free gov/smartway/technology/idling. Filing state taxes online for free htm. Filing state taxes online for free Separate purchase. Filing state taxes online for free   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Filing state taxes online for free The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Filing state taxes online for free The installation occurs within 6 months after the vehicle is first placed in service. Filing state taxes online for free   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Filing state taxes online for free   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Filing state taxes online for free This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Filing state taxes online for free   The tax does not apply if the installed part or accessory is a replacement part or accessory. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Example. Filing state taxes online for free You bought a taxable vehicle and placed it in service on April 8. Filing state taxes online for free On May 3, you bought and installed parts and accessories at a cost of $850. Filing state taxes online for free On July 15, you bought and installed parts and accessories for $300. Filing state taxes online for free Tax of $138 (12% of $1,150) applies on July 15. Filing state taxes online for free Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Filing state taxes online for free First retail sale defined. Filing state taxes online 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. Filing state taxes online 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). Filing state taxes online for free The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Filing state taxes online 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. Filing state taxes online for free There is no registration requirement. Filing state taxes online for free Leases. Filing state taxes online 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. Filing state taxes online for free The tax is imposed on the lessor at the time of the lease. Filing state taxes online 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. Filing state taxes online for free The tax is imposed on the lessor at the time of the lease. Filing state taxes online for free Exported vehicle. Filing state taxes online 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. Filing state taxes online for free Tax on resale of tax-paid trailers and semitrailers. Filing state taxes online for free   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Filing state taxes online 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. Filing state taxes online for free The credit cannot exceed the tax on the resale. Filing state taxes online for free See Regulations section 145. Filing state taxes online for free 4052-1(a)(4) for information on the conditions to allowance for the credit. Filing state taxes online for free Use treated as sale. Filing state taxes online 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. Filing state taxes online for free Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Filing state taxes online for free The tax attaches when the use begins. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Presumptive retail sales price. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Table 6-1 outlines the appropriate tax base calculation for various transactions. Filing state taxes online for free   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Filing state taxes online for free But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Filing state taxes online for free Sale. Filing state taxes online 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. Filing state taxes online for free Long-term lease. Filing state taxes online 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. Filing state taxes online for free Short-term lease. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Related person. Filing state taxes online for free   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Filing state taxes online 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. Filing state taxes online for free Table 6-1. Filing state taxes online for free Tax Base IF the transaction is a. Filing state taxes online for free . Filing state taxes online for free . Filing state taxes online for free THEN figuring the base by using the. Filing state taxes online for free . Filing state taxes online for free . Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Filing state taxes online for free However, you do add a markup if all the following apply. Filing state taxes online for free You do not perform any significant activities relating to the processing of the sale of a taxable article. Filing state taxes online for free The main reason for processing the sale through you is to avoid or evade the presumed markup. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Determination of tax base. Filing state taxes online for free   These rules apply to both normal retail sales price and presumptive retail sales price computations. Filing state taxes online 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. Filing state taxes online for free However, see Presumptive retail sales price, earlier. Filing state taxes online for free Exclusions from tax base. Filing state taxes online for free   Exclude from the tax base the retail excise tax imposed on the sale. Filing state taxes online 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. Filing state taxes online for free Also exclude the value of any used component of the article furnished by the first user of the article. Filing state taxes online 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. Filing state taxes online for free These expenses are those incurred in delivery from the retail dealer to the customer. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Filing state taxes online for free Sales not at arm's length. Filing state taxes online 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. Filing state taxes online for free   A sale is not at arm's length if either of the following apply. Filing state taxes online 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. Filing state taxes online for free The sale is made under special arrangements between a seller and a purchaser. Filing state taxes online for free Installment sales. Filing state taxes online 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. Filing state taxes online for free The tax is figured on the entire sales price. Filing state taxes online for free No part of the tax is deferred because the sales price is paid in installments. Filing state taxes online for free Repairs and modifications. Filing state taxes online 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. Filing state taxes online for free This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Filing state taxes online for free However, this exception generally does not apply to an article that was not subject to the tax when it was new. Filing state taxes online for free Further manufacture. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Combining an article with an item in this list does not give rise to taxability. Filing state taxes online for free However, see Parts or accessories discussed earlier. Filing state taxes online for free Articles exempt from tax. Filing state taxes online for free   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Filing state taxes online for free Rail trailers and rail vans. Filing state taxes online 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). Filing state taxes online for free Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Filing state taxes online for free Parts and accessories. Filing state taxes online 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. Filing state taxes online for free Trash containers. Filing state taxes online for free   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Filing state taxes online for free It is designed to be used as a trash container. Filing state taxes online for free It is not designed to carry freight other than trash. Filing state taxes online for free It is not designed to be permanently mounted on or affixed to a truck chassis or body. Filing state taxes online for free House trailers. Filing state taxes online for free   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Filing state taxes online for free Camper coaches or bodies for self-propelled mobile homes. Filing state taxes online 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. Filing state taxes online for free Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Filing state taxes online for free Farm feed, seed, and fertilizer equipment. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free Ambulances and hearses. Filing state taxes online for free   This is any ambulance, hearse, or combination ambulance-hearse. Filing state taxes online for free Truck-tractors. Filing state taxes online for free   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Filing state taxes online for free Concrete mixers. Filing state taxes online 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. Filing state taxes online for free This exemption does not apply to the chassis on which the article is mounted. Filing state taxes online for free Sales exempt from tax. Filing state taxes online for free   The following sales are ordinarily exempt from tax. Filing state taxes online for free Sales to a state or local government for its exclusive use. Filing state taxes online for free Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Filing state taxes online for free Sales to a nonprofit educational organization for its exclusive use. Filing state taxes online 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. Filing state taxes online for free Sales for use by the purchaser for further manufacture of other taxable articles (see below). Filing state taxes online for free Sales for export or for resale by the purchaser to a second purchaser for export. Filing state taxes online for free Sales to the United Nations for official use. Filing state taxes online for free Registration requirement. Filing state taxes online for free   In general, the seller and buyer must be registered for a sale to be tax free. Filing state taxes online for free See the Form 637 instructions for more information. Filing state taxes online 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. Filing state taxes online for free Further manufacture. Filing state taxes online 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. Filing state taxes online for free Credits or refunds. Filing state taxes online 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. Filing state taxes online for free The person using the article as a component part is eligible for the credit or refund. Filing state taxes online 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. Filing state taxes online 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. Filing state taxes online for free   See also Conditions to allowance in chapter 5. Filing state taxes online for free Tire credit. Filing state taxes online 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. Filing state taxes online for free The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Filing state taxes online 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. Filing state taxes online for free Prev  Up  Next   Home   More Online Publications