File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Printable Tax Forms 1040ez

How To File 2012 Taxes Late Online1040x Free Software DownloadsFiling State Tax ReturnsHow Do I Fill Out A 1040xFree State Tax Preparation SoftwareIrs Tax Form 940 20121040x 20092012 E File Tax ReturnPast Year TaxHow Do You Amend A Tax Return1040ez Fillable FormAmending Tax ReturnFree Turbotax 2010Can I Still File My 2011 Tax Return2010 Amended Tax ReturnFree Online 1040ez1040x IrsAmending A State Tax ReturnFree TaxI Need To File My 2012 TaxesHow To Fill Out An Amended Tax FormCan I File My 1040x OnlineHow To File Amended Tax Return For 2011Amended Federal Income Tax ReturnTax Planning Us 2006 Taxes1040 FormHrblock HomeDidn't File Taxes Last YearDoes Military Pay TaxesNeed To File 2012 Taxes LateFederal Income Tax FormFiling A 1040xWww Irs GovFile State Taxes Online Free 20131040 Ez FilingIrsfreetax2012 Federal Tax Forms1040ez Form Booklet1040ez Irs GovTurbo Tax Amendment 2013

Printable Tax Forms 1040ez

Printable tax forms 1040ez Publication 575 - Additional Material Table of Contents Worksheet A. Printable tax forms 1040ez Simplified Method 1. Printable tax forms 1040ez Enter the total pension or annuity payments received this year. Printable tax forms 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Printable tax forms 1040ez   2. Printable tax forms 1040ez Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Printable tax forms 1040ez * See Cost (Investment in the Contract) , earlier 2. Printable tax forms 1040ez   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Printable tax forms 1040ez Otherwise, go to line 3. Printable tax forms 1040ez   3. Printable tax forms 1040ez Enter the appropriate number from Table 1 below. Printable tax forms 1040ez But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Printable tax forms 1040ez 3. Printable tax forms 1040ez   4. Printable tax forms 1040ez Divide line 2 by the number on line 3 4. Printable tax forms 1040ez   5. Printable tax forms 1040ez Multiply line 4 by the number of months for which this year's payments were made. Printable tax forms 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Printable tax forms 1040ez Otherwise, go to line 6 5. Printable tax forms 1040ez   6. Printable tax forms 1040ez Enter any amounts previously recovered tax free in years after 1986. Printable tax forms 1040ez This is the amount shown on line 10 of your worksheet for last year 6. Printable tax forms 1040ez   7. Printable tax forms 1040ez Subtract line 6 from line 2 7. Printable tax forms 1040ez   8. Printable tax forms 1040ez Enter the smaller of line 5 or line 7 8. Printable tax forms 1040ez   9. Printable tax forms 1040ez Taxable amount for year. Printable tax forms 1040ez Subtract line 8 from line 1. Printable tax forms 1040ez Enter the result, but not less than zero. Printable tax forms 1040ez Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Printable tax forms 1040ez  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Printable tax forms 1040ez If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Printable tax forms 1040ez   10. Printable tax forms 1040ez Was your annuity starting date before 1987? □ Yes. Printable tax forms 1040ez STOP. Printable tax forms 1040ez Do not complete the rest of this worksheet. Printable tax forms 1040ez  □ No. Printable tax forms 1040ez Add lines 6 and 8. Printable tax forms 1040ez This is the amount you have recovered tax free through 2013. Printable tax forms 1040ez You will need this number if you need to fill out this worksheet next year 10. Printable tax forms 1040ez   11. Printable tax forms 1040ez Balance of cost to be recovered. Printable tax forms 1040ez Subtract line 10 from line 2. Printable tax forms 1040ez If zero, you will not have to complete this worksheet next year. Printable tax forms 1040ez The payments you receive next year will generally be fully taxable 11. Printable tax forms 1040ez   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Printable tax forms 1040ez Table 1 for Line 3 Above   IF the age at  annuity starting date was . Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez AFTER November 18, 1996,  enter on line 3 . Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez   THEN enter on line 3 . Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
Español

Get Trusted Health Information

There are plenty of resources available to help you make health care decisions. Be wary of websites sponsored by companies that are trying to sell you a particular treatment. It's better to contact reputable associations or visit websites run by government agencies and recognized organizations, such as the Mayo Clinic and the American Medical Association (1-800-621-8335). This information should complement, not replace, what you  receive from a doctor. Here are some sites that are generally recognized as reliable information sources:

The Printable Tax Forms 1040ez

Printable tax forms 1040ez 6. Printable tax forms 1040ez   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Printable tax forms 1040ez Vehicles not considered highway vehicles. Printable tax forms 1040ez Idling reduction device. Printable tax forms 1040ez Separate purchase. Printable tax forms 1040ez Leases. Printable tax forms 1040ez Exported vehicle. Printable tax forms 1040ez Tax on resale of tax-paid trailers and semitrailers. Printable tax forms 1040ez Use treated as sale. Printable tax forms 1040ez Sale. Printable tax forms 1040ez Long-term lease. Printable tax forms 1040ez Short-term lease. Printable tax forms 1040ez Related person. Printable tax forms 1040ez Exclusions from tax base. Printable tax forms 1040ez Sales not at arm's length. Printable tax forms 1040ez Installment sales. Printable tax forms 1040ez Repairs and modifications. Printable tax forms 1040ez Further manufacture. Printable tax forms 1040ez Rail trailers and rail vans. Printable tax forms 1040ez Parts and accessories. Printable tax forms 1040ez Trash containers. Printable tax forms 1040ez House trailers. Printable tax forms 1040ez Camper coaches or bodies for self-propelled mobile homes. Printable tax forms 1040ez Farm feed, seed, and fertilizer equipment. Printable tax forms 1040ez Ambulances and hearses. Printable tax forms 1040ez Truck-tractors. Printable tax forms 1040ez Concrete mixers. Printable tax forms 1040ez Registration requirement. Printable tax forms 1040ez Further manufacture. Printable tax forms 1040ez 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. Printable tax forms 1040ez Truck chassis and bodies. Printable tax forms 1040ez Truck trailer and semitrailer chassis and bodies. Printable tax forms 1040ez Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Printable tax forms 1040ez 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. Printable tax forms 1040ez A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Printable tax forms 1040ez A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Printable tax forms 1040ez A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Printable tax forms 1040ez The seller is liable for the tax. Printable tax forms 1040ez Chassis or body. Printable tax forms 1040ez   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. Printable tax forms 1040ez Highway vehicle. Printable tax forms 1040ez   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. Printable tax forms 1040ez Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Printable tax forms 1040ez 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. Printable tax forms 1040ez A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Printable tax forms 1040ez A special kind of cargo, goods, supplies, or materials. Printable tax forms 1040ez Some off-highway task unrelated to highway transportation, except as discussed next. Printable tax forms 1040ez Vehicles not considered highway vehicles. Printable tax forms 1040ez   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Printable tax forms 1040ez Specially designed mobile machinery for nontransportation functions. Printable tax forms 1040ez A self-propelled vehicle is not a highway vehicle if all the following apply. Printable tax forms 1040ez 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. Printable tax forms 1040ez 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. Printable tax forms 1040ez 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. Printable tax forms 1040ez Vehicles specially designed for off-highway transportation. Printable tax forms 1040ez 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. Printable tax forms 1040ez 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. Printable tax forms 1040ez It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Printable tax forms 1040ez Nontransportation trailers and semitrailers. Printable tax forms 1040ez 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. Printable tax forms 1040ez For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Printable tax forms 1040ez Gross vehicle weight. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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. Printable tax forms 1040ez 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. Printable tax forms 1040ez   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Printable tax forms 1040ez Platform truck bodies 21 feet or less in length. Printable tax forms 1040ez Dry freight and refrigerated truck van bodies 24 feet or less in length. Printable tax forms 1040ez Dump truck bodies with load capacities of 8 cubic yards or less. Printable tax forms 1040ez Refuse packer truck bodies with load capacities of 20 cubic yards or less. Printable tax forms 1040ez For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Printable tax forms 1040ez R. Printable tax forms 1040ez B. Printable tax forms 1040ez 2005-14 at www. Printable tax forms 1040ez irs. Printable tax forms 1040ez gov/pub/irs-irbs/irb05-14. Printable tax forms 1040ez pdf. Printable tax forms 1040ez   The gross vehicle weight means the maximum total weight of a loaded vehicle. Printable tax forms 1040ez Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Printable tax forms 1040ez 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. Printable tax forms 1040ez The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Printable tax forms 1040ez See Regulations section 145. Printable tax forms 1040ez 4051-1(e)(3) for more information. Printable tax forms 1040ez Parts or accessories. Printable tax forms 1040ez   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Printable tax forms 1040ez 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. Printable tax forms 1040ez The tax applies in this case whether or not the retailer bills the parts or accessories separately. Printable tax forms 1040ez   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. Printable tax forms 1040ez The tax applies unless there is evidence to the contrary. Printable tax forms 1040ez 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. Printable tax forms 1040ez The tax does not apply to parts and accessories that are spares or replacements. Printable tax forms 1040ez   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. Printable tax forms 1040ez Idling reduction device. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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. Printable tax forms 1040ez The EPA discusses idling reduction technologies on its website at www. Printable tax forms 1040ez epa. Printable tax forms 1040ez gov/smartway/technology/idling. Printable tax forms 1040ez htm. Printable tax forms 1040ez Separate purchase. Printable tax forms 1040ez   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Printable tax forms 1040ez The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Printable tax forms 1040ez The installation occurs within 6 months after the vehicle is first placed in service. Printable tax forms 1040ez   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Printable tax forms 1040ez   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Printable tax forms 1040ez This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Printable tax forms 1040ez   The tax does not apply if the installed part or accessory is a replacement part or accessory. Printable tax forms 1040ez 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. Printable tax forms 1040ez 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. Printable tax forms 1040ez Example. Printable tax forms 1040ez You bought a taxable vehicle and placed it in service on April 8. Printable tax forms 1040ez On May 3, you bought and installed parts and accessories at a cost of $850. Printable tax forms 1040ez On July 15, you bought and installed parts and accessories for $300. Printable tax forms 1040ez Tax of $138 (12% of $1,150) applies on July 15. Printable tax forms 1040ez Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Printable tax forms 1040ez First retail sale defined. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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). Printable tax forms 1040ez The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Printable tax forms 1040ez 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. Printable tax forms 1040ez There is no registration requirement. Printable tax forms 1040ez Leases. Printable tax forms 1040ez   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. Printable tax forms 1040ez The tax is imposed on the lessor at the time of the lease. Printable tax forms 1040ez   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. Printable tax forms 1040ez The tax is imposed on the lessor at the time of the lease. Printable tax forms 1040ez Exported vehicle. Printable tax forms 1040ez   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. Printable tax forms 1040ez Tax on resale of tax-paid trailers and semitrailers. Printable tax forms 1040ez   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Printable tax forms 1040ez The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Printable tax forms 1040ez The credit cannot exceed the tax on the resale. Printable tax forms 1040ez See Regulations section 145. Printable tax forms 1040ez 4052-1(a)(4) for information on the conditions to allowance for the credit. Printable tax forms 1040ez Use treated as sale. Printable tax forms 1040ez   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. Printable tax forms 1040ez Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Printable tax forms 1040ez The tax attaches when the use begins. Printable tax forms 1040ez   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. Printable tax forms 1040ez   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. Printable tax forms 1040ez   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. Printable tax forms 1040ez Presumptive retail sales price. Printable tax forms 1040ez   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Printable tax forms 1040ez 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. Printable tax forms 1040ez Table 6-1 outlines the appropriate tax base calculation for various transactions. Printable tax forms 1040ez   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Printable tax forms 1040ez But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Printable tax forms 1040ez Sale. Printable tax forms 1040ez   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. Printable tax forms 1040ez Long-term lease. Printable tax forms 1040ez   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. Printable tax forms 1040ez Short-term lease. Printable tax forms 1040ez   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. Printable tax forms 1040ez   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. Printable tax forms 1040ez   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. Printable tax forms 1040ez Related person. Printable tax forms 1040ez   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Printable tax forms 1040ez 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. Printable tax forms 1040ez Table 6-1. Printable tax forms 1040ez Tax Base IF the transaction is a. Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez THEN figuring the base by using the. Printable tax forms 1040ez . Printable tax forms 1040ez . Printable tax forms 1040ez 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. Printable tax forms 1040ez   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. Printable tax forms 1040ez   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Printable tax forms 1040ez However, you do add a markup if all the following apply. Printable tax forms 1040ez You do not perform any significant activities relating to the processing of the sale of a taxable article. Printable tax forms 1040ez The main reason for processing the sale through you is to avoid or evade the presumed markup. Printable tax forms 1040ez 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. Printable tax forms 1040ez In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Printable tax forms 1040ez Determination of tax base. Printable tax forms 1040ez   These rules apply to both normal retail sales price and presumptive retail sales price computations. Printable tax forms 1040ez 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. Printable tax forms 1040ez However, see Presumptive retail sales price, earlier. Printable tax forms 1040ez Exclusions from tax base. Printable tax forms 1040ez   Exclude from the tax base the retail excise tax imposed on the sale. Printable tax forms 1040ez 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. Printable tax forms 1040ez Also exclude the value of any used component of the article furnished by the first user of the article. Printable tax forms 1040ez   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. Printable tax forms 1040ez These expenses are those incurred in delivery from the retail dealer to the customer. Printable tax forms 1040ez 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. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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. Printable tax forms 1040ez Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Printable tax forms 1040ez Sales not at arm's length. Printable tax forms 1040ez   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. Printable tax forms 1040ez   A sale is not at arm's length if either of the following apply. Printable tax forms 1040ez 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. Printable tax forms 1040ez The sale is made under special arrangements between a seller and a purchaser. Printable tax forms 1040ez Installment sales. Printable tax forms 1040ez   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. Printable tax forms 1040ez The tax is figured on the entire sales price. Printable tax forms 1040ez No part of the tax is deferred because the sales price is paid in installments. Printable tax forms 1040ez Repairs and modifications. Printable tax forms 1040ez   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. Printable tax forms 1040ez This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Printable tax forms 1040ez However, this exception generally does not apply to an article that was not subject to the tax when it was new. Printable tax forms 1040ez Further manufacture. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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. Printable tax forms 1040ez Combining an article with an item in this list does not give rise to taxability. Printable tax forms 1040ez However, see Parts or accessories discussed earlier. Printable tax forms 1040ez Articles exempt from tax. Printable tax forms 1040ez   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Printable tax forms 1040ez Rail trailers and rail vans. Printable tax forms 1040ez   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). Printable tax forms 1040ez Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Printable tax forms 1040ez Parts and accessories. Printable tax forms 1040ez   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Printable tax forms 1040ez Trash containers. Printable tax forms 1040ez   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Printable tax forms 1040ez It is designed to be used as a trash container. Printable tax forms 1040ez It is not designed to carry freight other than trash. Printable tax forms 1040ez It is not designed to be permanently mounted on or affixed to a truck chassis or body. Printable tax forms 1040ez House trailers. Printable tax forms 1040ez   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Printable tax forms 1040ez Camper coaches or bodies for self-propelled mobile homes. Printable tax forms 1040ez   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. Printable tax forms 1040ez Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Printable tax forms 1040ez Farm feed, seed, and fertilizer equipment. Printable tax forms 1040ez   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Printable tax forms 1040ez 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. Printable tax forms 1040ez Ambulances and hearses. Printable tax forms 1040ez   This is any ambulance, hearse, or combination ambulance-hearse. Printable tax forms 1040ez Truck-tractors. Printable tax forms 1040ez   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Printable tax forms 1040ez Concrete mixers. Printable tax forms 1040ez   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. Printable tax forms 1040ez This exemption does not apply to the chassis on which the article is mounted. Printable tax forms 1040ez Sales exempt from tax. Printable tax forms 1040ez   The following sales are ordinarily exempt from tax. Printable tax forms 1040ez Sales to a state or local government for its exclusive use. Printable tax forms 1040ez Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Printable tax forms 1040ez Sales to a nonprofit educational organization for its exclusive use. Printable tax forms 1040ez 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. Printable tax forms 1040ez Sales for use by the purchaser for further manufacture of other taxable articles (see below). Printable tax forms 1040ez Sales for export or for resale by the purchaser to a second purchaser for export. Printable tax forms 1040ez Sales to the United Nations for official use. Printable tax forms 1040ez Registration requirement. Printable tax forms 1040ez   In general, the seller and buyer must be registered for a sale to be tax free. Printable tax forms 1040ez See the Form 637 instructions for more information. Printable tax forms 1040ez 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. Printable tax forms 1040ez Further manufacture. Printable tax forms 1040ez   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. Printable tax forms 1040ez Credits or refunds. Printable tax forms 1040ez   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. Printable tax forms 1040ez The person using the article as a component part is eligible for the credit or refund. Printable tax forms 1040ez   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. Printable tax forms 1040ez 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. Printable tax forms 1040ez   See also Conditions to allowance in chapter 5. Printable tax forms 1040ez Tire credit. Printable tax forms 1040ez   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. Printable tax forms 1040ez The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Printable tax forms 1040ez 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. Printable tax forms 1040ez Prev  Up  Next   Home   More Online Publications