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Vita irs Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Vita irs Tax questions. Vita irs Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. Vita irs IRS. Vita irs gov/pub907. Vita irs    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. Vita irs It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. Vita irs You will find most of the information you need to complete your tax return in your form instruction booklet. Vita irs If you need additional information, you may want to order a free tax publication. Vita irs You may also want to take advantage of the other free tax help services that the IRS provides. Vita irs See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. Vita irs Comments and suggestions. Vita irs   We welcome your comments about this publication and your suggestions for future editions. Vita irs   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Vita irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Vita irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Vita irs   You can send your comments from www. Vita irs irs. Vita irs gov/formspubs/. Vita irs Click on “More Information” and then on “Comment on Tax Forms and Publications”. Vita irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Vita irs Ordering forms and publications. Vita irs   Visit www. Vita irs irs. Vita irs gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Vita irs Internal Revenue Service 1201 N. Vita irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Vita irs   If you have a tax question, check the information available on IRS. Vita irs gov or call 1-800-829-1040. Vita irs We cannot answer tax questions sent to either of the above addresses. Vita irs Prev  Up  Next   Home   More Online Publications
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Vita irs 6. Vita irs   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Vita irs Vehicles not considered highway vehicles. Vita irs Idling reduction device. Vita irs Separate purchase. Vita irs Leases. Vita irs Exported vehicle. Vita irs Tax on resale of tax-paid trailers and semitrailers. Vita irs Use treated as sale. Vita irs Sale. Vita irs Long-term lease. Vita irs Short-term lease. Vita irs Related person. Vita irs Exclusions from tax base. Vita irs Sales not at arm's length. Vita irs Installment sales. Vita irs Repairs and modifications. Vita irs Further manufacture. Vita irs Rail trailers and rail vans. Vita irs Parts and accessories. Vita irs Trash containers. Vita irs House trailers. Vita irs Camper coaches or bodies for self-propelled mobile homes. Vita irs Farm feed, seed, and fertilizer equipment. Vita irs Ambulances and hearses. Vita irs Truck-tractors. Vita irs Concrete mixers. Vita irs Registration requirement. Vita irs Further manufacture. Vita irs 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. Vita irs Truck chassis and bodies. Vita irs Truck trailer and semitrailer chassis and bodies. Vita irs Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Vita irs 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. Vita irs A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Vita irs A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Vita irs A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Vita irs The seller is liable for the tax. Vita irs Chassis or body. Vita irs   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. Vita irs Highway vehicle. Vita irs   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. Vita irs Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Vita irs 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. Vita irs A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Vita irs A special kind of cargo, goods, supplies, or materials. Vita irs Some off-highway task unrelated to highway transportation, except as discussed next. Vita irs Vehicles not considered highway vehicles. Vita irs   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Vita irs Specially designed mobile machinery for nontransportation functions. Vita irs A self-propelled vehicle is not a highway vehicle if all the following apply. Vita irs 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. Vita irs 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. Vita irs 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. Vita irs Vehicles specially designed for off-highway transportation. Vita irs 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. Vita irs 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. Vita irs It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Vita irs Nontransportation trailers and semitrailers. Vita irs 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. Vita irs For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Vita irs Gross vehicle weight. Vita irs   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. Vita irs 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. Vita irs 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. Vita irs   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Vita irs Platform truck bodies 21 feet or less in length. Vita irs Dry freight and refrigerated truck van bodies 24 feet or less in length. Vita irs Dump truck bodies with load capacities of 8 cubic yards or less. Vita irs Refuse packer truck bodies with load capacities of 20 cubic yards or less. Vita irs For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Vita irs R. Vita irs B. Vita irs 2005-14 at www. Vita irs irs. Vita irs gov/pub/irs-irbs/irb05-14. Vita irs pdf. Vita irs   The gross vehicle weight means the maximum total weight of a loaded vehicle. Vita irs Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Vita irs 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. Vita irs The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Vita irs See Regulations section 145. Vita irs 4051-1(e)(3) for more information. Vita irs Parts or accessories. Vita irs   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Vita irs 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. Vita irs The tax applies in this case whether or not the retailer bills the parts or accessories separately. Vita irs   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. Vita irs The tax applies unless there is evidence to the contrary. Vita irs 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. Vita irs The tax does not apply to parts and accessories that are spares or replacements. Vita irs   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. Vita irs Idling reduction device. Vita irs   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. Vita irs 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. Vita irs The EPA discusses idling reduction technologies on its website at www. Vita irs epa. Vita irs gov/smartway/technology/idling. Vita irs htm. Vita irs Separate purchase. Vita irs   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Vita irs The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Vita irs The installation occurs within 6 months after the vehicle is first placed in service. Vita irs   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Vita irs   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Vita irs This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Vita irs   The tax does not apply if the installed part or accessory is a replacement part or accessory. Vita irs 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. Vita irs 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. Vita irs Example. Vita irs You bought a taxable vehicle and placed it in service on April 8. Vita irs On May 3, you bought and installed parts and accessories at a cost of $850. Vita irs On July 15, you bought and installed parts and accessories for $300. Vita irs Tax of $138 (12% of $1,150) applies on July 15. Vita irs Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Vita irs First retail sale defined. Vita irs   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. Vita irs 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). Vita irs The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Vita irs 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. Vita irs There is no registration requirement. Vita irs Leases. Vita irs   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. Vita irs The tax is imposed on the lessor at the time of the lease. Vita irs   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. Vita irs The tax is imposed on the lessor at the time of the lease. Vita irs Exported vehicle. Vita irs   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. Vita irs Tax on resale of tax-paid trailers and semitrailers. Vita irs   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Vita irs The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Vita irs The credit cannot exceed the tax on the resale. Vita irs See Regulations section 145. Vita irs 4052-1(a)(4) for information on the conditions to allowance for the credit. Vita irs Use treated as sale. Vita irs   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. Vita irs Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Vita irs The tax attaches when the use begins. Vita irs   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. Vita irs   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. Vita irs   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. Vita irs Presumptive retail sales price. Vita irs   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Vita irs 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. Vita irs Table 6-1 outlines the appropriate tax base calculation for various transactions. Vita irs   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Vita irs But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Vita irs Sale. Vita irs   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. Vita irs Long-term lease. Vita irs   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. Vita irs Short-term lease. Vita irs   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. Vita irs   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. Vita irs   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. Vita irs Related person. Vita irs   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Vita irs 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. Vita irs Table 6-1. Vita irs Tax Base IF the transaction is a. Vita irs . Vita irs . Vita irs THEN figuring the base by using the. Vita irs . Vita irs . Vita irs 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. Vita irs   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. Vita irs   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Vita irs However, you do add a markup if all the following apply. Vita irs You do not perform any significant activities relating to the processing of the sale of a taxable article. Vita irs The main reason for processing the sale through you is to avoid or evade the presumed markup. Vita irs 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. Vita irs In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Vita irs Determination of tax base. Vita irs   These rules apply to both normal retail sales price and presumptive retail sales price computations. Vita irs 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. Vita irs However, see Presumptive retail sales price, earlier. Vita irs Exclusions from tax base. Vita irs   Exclude from the tax base the retail excise tax imposed on the sale. Vita irs 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. Vita irs Also exclude the value of any used component of the article furnished by the first user of the article. Vita irs   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. Vita irs These expenses are those incurred in delivery from the retail dealer to the customer. Vita irs 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. Vita irs   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. Vita irs 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. Vita irs Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Vita irs Sales not at arm's length. Vita irs   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. Vita irs   A sale is not at arm's length if either of the following apply. Vita irs 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. Vita irs The sale is made under special arrangements between a seller and a purchaser. Vita irs Installment sales. Vita irs   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. Vita irs The tax is figured on the entire sales price. Vita irs No part of the tax is deferred because the sales price is paid in installments. Vita irs Repairs and modifications. Vita irs   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. Vita irs This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Vita irs However, this exception generally does not apply to an article that was not subject to the tax when it was new. Vita irs Further manufacture. Vita irs   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. Vita irs 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. Vita irs Combining an article with an item in this list does not give rise to taxability. Vita irs However, see Parts or accessories discussed earlier. Vita irs Articles exempt from tax. Vita irs   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Vita irs Rail trailers and rail vans. Vita irs   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). Vita irs Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Vita irs Parts and accessories. Vita irs   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Vita irs Trash containers. Vita irs   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Vita irs It is designed to be used as a trash container. Vita irs It is not designed to carry freight other than trash. Vita irs It is not designed to be permanently mounted on or affixed to a truck chassis or body. Vita irs House trailers. Vita irs   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Vita irs Camper coaches or bodies for self-propelled mobile homes. Vita irs   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. Vita irs Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Vita irs Farm feed, seed, and fertilizer equipment. Vita irs   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Vita irs 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. Vita irs Ambulances and hearses. Vita irs   This is any ambulance, hearse, or combination ambulance-hearse. Vita irs Truck-tractors. Vita irs   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Vita irs Concrete mixers. Vita irs   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. Vita irs This exemption does not apply to the chassis on which the article is mounted. Vita irs Sales exempt from tax. Vita irs   The following sales are ordinarily exempt from tax. Vita irs Sales to a state or local government for its exclusive use. Vita irs Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Vita irs Sales to a nonprofit educational organization for its exclusive use. Vita irs 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. Vita irs Sales for use by the purchaser for further manufacture of other taxable articles (see below). Vita irs Sales for export or for resale by the purchaser to a second purchaser for export. Vita irs Sales to the United Nations for official use. Vita irs Registration requirement. Vita irs   In general, the seller and buyer must be registered for a sale to be tax free. Vita irs See the Form 637 instructions for more information. Vita irs 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. Vita irs Further manufacture. Vita irs   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. Vita irs Credits or refunds. Vita irs   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. Vita irs The person using the article as a component part is eligible for the credit or refund. Vita irs   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. Vita irs 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. Vita irs   See also Conditions to allowance in chapter 5. Vita irs Tire credit. Vita irs   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. Vita irs The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Vita irs 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. Vita irs Prev  Up  Next   Home   More Online Publications