Publication 510 (2008), Excise Taxes

A

Affiliated corporations, Aircraft used by affiliated corporations.

Agri-biodiesel, defined, Agri-biodiesel.

Air transportation taxes:, Air Transportation Taxes

225-mile-zone rule, Taxable transportation.
Alaska, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
Baggage, Excess baggage.
Bonus tickets, Bonus tickets.
Credits or refunds, Credits or Refunds
Exemptions, Exemptions.
Export, Exportation.
Fixed-wing aircraft, Fixed-wing aircraft uses.
Hawaii, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
Helicopters, Certain helicopter uses., Transportation of Property by Air
International air travel facilities, International Air Travel Facilities
Military personnel, Military personnel on international trips.
Package tours, Package tours.
Persons by air, Transportation of Persons by Air
Persons liable, Liability for tax., Liability for tax.
Property by air, Transportation of Property by Air
Tax rates, Transportation of Persons by Air
Taxable transportation, Taxable transportation.
Travel agency, Liability for tax.
Uninterrupted international, Uninterrupted international air transportation.

Aircraft, Fixed-wing aircraft uses.

Aircraft museum, In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)

Aircraft:

Affiliated corporations, Aircraft used by affiliated corporations.
Small planes, Small aircraft.

Alaska:

Air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
Tax on diesel fuel or kerosene, Removal for sale or use in Alaska.

Alcohol fuel credit, Alcohol Fuel Credit, Straight alcohol credit.

Alcohol fuel mixture credit, Alcohol Fuel Mixture Credit

Alternative fuel credit, Alternative fuel credit.

Alternative fuel mixture credit, Alternative fuel mixture credit.

Alternative fuel, defined, Other Fuels (including alternative fuels).

American Red Cross, International organizations and the American Red Cross.

Answering service, Answering services.

Appeal procedures, Examination and Appeal Procedures

Approved refinery, defined, Approved terminal or refinery.

Approved terminal, defined, Approved terminal or refinery.

Arrow shafts, Arrow Shafts

Assistance (see Tax help)

Aviation gasoline, defined, Aviation gasoline.

B

Back-up tax, Back-up Tax

Biodiesel fuel credit, Biodiesel Fuel Credit

Biodiesel mixture credit, Biodiesel Mixture Credit

Biodiesel, defined, Biodiesel.

Blended taxable fuel, defined, Blended taxable fuel.

Blender, defined, Blender.

Blocked pump, Blocked pump.

Blood collector organizations, qualified, Exclusive Use by a Qualified Blood Collector Organization (No. 11), Qualified blood collector organizations.

Boats, In a Boat Engaged in Commercial Fishing (No. 4)

Bonus tickets, Bonus tickets.

Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points

Bulk transfer, defined, Bulk transfer.

Bulk transfer/terminal system, defined, Bulk transfer/terminal system.

Buses, In Certain Intercity and Local Buses (No. 5), In a Qualified Local Bus (No. 6), In a School Bus (No. 7)

Buses:

Tire tax, Qualifying intercity or local bus.

C

Chemicals, ozone-depleting, Environmental Taxes

Claims:

Claiming a credit, Claiming a Credit on Form 4136
Claiming a refund, Claiming A Refund
Filing claims, Filing Claims

Coal:

Blending, Blending.
Exemptions, Exemption from tax.
Producer, Coal
Production, Coal production.
Selling price, Determining tonnage or selling price.
Tax rates, Tax rates.

Coin-operated telephones, Coin-operated telephones.

Comments, Comments and suggestions.

Commercial aviation, In Commercial Aviation (Other Than Foreign Trade)

Commercial fishing, In a Boat Engaged in Commercial Fishing (No. 4)

Commercial waterway transportation, Commercial waterway transportation.

Communications taxes:, Communications Tax

Credits or refunds, Credits or Refunds
Exemptions, Exemptions
Figuring the tax, Figuring the tax.
Local telephone service, Local telephone service.
Local-only service, Local-only service.
Private communication service, Private communication service.
Teletypewriter exchange service, Teletypewriter exchange service.

Credit card purchases

Aviation gasoline, Credit Card Purchases
Gasoline, Credit Card Purchases
Kerosene for use in aviation, Credit Card Purchases
Undyed diesel fuel, Credit Card Purchases
Undyed kerosene, Credit Card Purchases

Credit or refund:

Gas guzzler tax, Credit or refund.
Gasoline tax, Credits or Refunds
Manufacturers taxes, Credits or Refunds
Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers.
Retail tax, Credits or refunds.
Tire tax, Credit or refund.
Vaccines, Credit or refund.

Credits, Claiming a Credit on Form 4136

D

Deposits, How to make, How To Make Deposits

Deposits:

Net tax liability, Amount of Deposits

Diesel fuel:

Definitions, Diesel Fuel and Kerosene
Exported , Diesel Fuel and Kerosene

Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion.

Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene

Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene

E

Electric outboard motors, Electric outboard boat motors.

Enterer, defined, Enterer.

Entry, defined, Entry.

Environmental taxes:

Credit or refund, Credits or Refunds
Exceptions, Exceptions.
Ozone-depleting chemicals (ODCs), Environmental Taxes
United States (defined), Environmental Taxes

Examination procedures, Examination and Appeal Procedures

Excluded liquid, Diesel Fuel and Kerosene

Exempt articles, retail tax, Articles exempt from tax.

Exempt communication services:

American Red Cross, International organizations and the American Red Cross.
Answering service, Answering services.
Coin-operated telephones, Coin-operated telephones.
Installation charges, Installation charges.
International organizations, International organizations and the American Red Cross.
Mobile radio telephone service, Mobile radio telephone service.
News services, News services.
Nonprofit educational organizations, Nonprofit educational organizations.
Nonprofit hospitals, Nonprofit hospitals.
Private communication service, Private communication service.
Qualified blood collector organizations, Qualified blood collector organizations.
Radio broadcasts, News services.
Security systems, Telephone-operated security systems.

Exempt sales, heavy trucks, Sales exempt from tax.

Exemptions:

Air transportation taxes, Exemptions.
Bonus tickets, Bonus tickets.
Coal, Exemption from tax.
Communications taxes, Exemptions
Federal government, Federal, state, and local government.
Fixed-wing aircraft, Fixed-wing aircraft uses.
For export, Exemptions
Further manufacturing, Exemptions
Helicopters, Certain helicopter uses.
Indian handicrafts, Exemptions
Indian tribal governments, Federal, state, and local government.
Military personnel, Military personnel on international trips.
Nonprofit educational organizations, Federal, state, and local government., Exemptions
Qualified blood collector organizations, Exemptions
State and local governments, Federal, state, and local government., Exemptions
Taxable tires, Tires exempt from tax.
Vessel supplies, Exemptions

Export, Export (No. 3)

Exported taxable fuel, Exported taxable fuel.

F

Farming, On a Farm for Farming Purposes (No. 1)

Federal government, Federal, state, and local government.

Fishing, In a Boat Engaged in Commercial Fishing (No. 4)

Fishing rods and fishing poles., Fishing rods and fishing poles.

Fishing tackle boxes, Fishing tackle boxes.

Fixed-wing aircraft, Fixed-wing aircraft uses.

Floor stocks tax:

Ozone-depleting chemicals, Floor Stocks Tax

Floor stocks, ODCs, Environmental Taxes

Foreign trade, In Foreign Trade (No. 9)

Form 720

Schedule T, Filing Form 720

Form 720:

Attachments, Attachments to Form 720.
Due dates, Due dates.
Final return, Final return.
Schedule A, Filing Form 720
Schedule C, Filing Form 720

Form:

1363, Exportation.
4136, Claiming a Credit on Form 4136
6197, Gas Guzzler Tax, Form 6197., Attachments to Form 720.
637, Reminders
6478, Alcohol Sold as But Not Used as Fuel, How to claim the credit.
6627, Environmental Taxes, Attachments to Form 720.
720, Claiming A Refund, Form 6197., Filing Form 720
720X, Form 720X.
8849, Claiming A Refund
8864, Biodiesel Sold as But Not Used as Fuel, How to claim the credit., How to claim the renewable diesel credit.

Free tax services, How To Get Tax Help

Fuels:

Alternative fuel, Other Fuels (Including Alternative Fuels)
Diesel, Diesel Fuel and Kerosene
Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion
For use in aviation, Kerosene for Use in Aviation
Gasoline, Gasoline and Aviation Gasoline
Kerosene, Diesel Fuel and Kerosene
Other Fuels, Other Fuels (Including Alternative Fuels)
Used on inland waterways, Fuels Used on Inland Waterways

G

Gambling, Taxable situations.

Gas guzzler tax:

Automobiles, Automobiles.
Credit or refund, Credit or refund.
Limousines, Automobiles.
Vehicles not subject to tax, Vehicles not subject to tax.

Gasoline blendstocks, Gasoline Blendstocks

Gasoline, defined, Gasoline.

H

Hawaii, air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.

Heavy trucks:

First retail sale, defined, First retail sale defined.
Further manufacture, Further manufacture.
Installment sales, Installment sales.
Parts or accessories, Parts or accessories.
Presumptive retail sales price, Presumptive retail sales price.
Related persons, Related person.
Separate purchases, Separate purchase.
Tax base, Determination of tax base.
Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors

Helicopter, Certain helicopter uses.

Help (see Tax help)

Highway vehicle, Highway vehicle., In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)

Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.

I

Identifying number, Taxpayer identification number.
Imported taxable products (ODCs), Imported Taxable Products
Income, include in, Including the Credit or Refund in Income
Information returns, liquid products, Information Returns
Inland waterways, Fuels Used on Inland Waterways
Intercity and local buses, In Certain Intercity and Local Buses (No. 5)
Interest and penalties, Penalties and Interest
International air travel facilities, International Air Travel Facilities

K

Kerosene

For use in aviation, Kerosene for Use in Aviation

Kerosene:

Definitions, Diesel Fuel and Kerosene
Exported, Diesel Fuel and Kerosene

L

Liquid products, information returns, Information Returns
Local telephone service, Local telephone service.
Local-only service, Local-only service.

M

Manufacturer, defined, Manufacturer.

Manufacturers taxes:

Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Coal, Coal
Credits or refunds, Credits or Refunds
Exemptions, Exemptions
Gas guzzler tax, Gas Guzzler Tax
Lease, Lease considered sale.
Lease payments, Partial payments.
Partial payments, Partial payments.
Registration, Registration requirements.
Related person, Related person.
Requirements for exempt sales, Requirements for Exempt Sales
Sale, Sale.
Sport fishing equipment, Sport Fishing Equipment
Taxable Tires, Taxable Tires
Vaccines, Vaccines

Military aircraft, In Military Aircraft (No. 16)

Mobile radio telephone service, Mobile radio telephone service.

More information (see Tax help)

N

News services, News services.
Nonprofit educational organization, Exclusive Use by a Nonprofit Educational Organization (No. 13)
Nonprofit educational organization use and state use, Nonprofit educational organization and state use.
Nonprofit educational organizations, Nonprofit educational organizations., Federal, state, and local government.
Nontaxable uses, definitions, Definitions of Nontaxable Uses
Nontaxable uses, type of use table, Definitions of Nontaxable Uses

O

Obligations not in registered form, Obligations Not in Registered Form

Off-highway use, Off-Highway Business Use (No. 2)

Oil spill liability, Environmental Taxes

Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels)

Other Fuels, defined, Other Fuels (including alternative fuels).

Ozone-depleting chemicals:

Floor stocks tax, Floor Stocks Tax
Imported taxable products, Imported Taxable Products

P

Payment of taxes, Payment of Taxes

Penalties:

Dyed diesel fuel, Penalty.
Dyed kerosene, Penalty.

Pipeline operator, defined, Pipeline operator.

Position holder, defined, Position holder.

Publications (see Tax help)

Q

Qualified local bus, In a Qualified Local Bus (No. 6)

R

Rack, defined, Rack.

Radio broadcasts, News services.

Records, General Information

Refiner, defined, Refiner.

Refinery, defined, Refinery.

Refunds, Claiming A Refund

Refunds of second tax, Refunds of Second Tax

Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor.

Registrant, Taxable fuel registrant.

Registrant, defined, Registrant.

Registration, Registration Requirements

Registration-required obligations, Obligations Not in Registered Form

Registration:

Form 637, Reminders

Related persons:

Heavy trucks, Related person.
Sport fishing equipment, Related person.

Removal, defined, Removal.

Renewable diesel fuel credit, Renewable Diesel Credits

Renewable diesel mixture credit, Biodiesel Mixture Credit

Renewable diesel mixture, defined, Renewable diesel mixture defined.

Renewable diesel, defined, Renewable diesel defined.

Retail tax:

Credits or refunds, Credits or refunds.
Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors

Rulings Program, Rulings Program

Rural airports, Rural airports.

S

Sale, defined, Sale.

Sales by registered ultimate vendors, gasoline, Sales by Registered Ultimate Vendors

Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors

Sales price:

Bonus goods, Bonus goods.
Cost of transportation, Manufacturers taxes based on sale price.
Delivery costs, Manufacturers taxes based on sale price.
Discounts, Manufacturers taxes based on sale price.
Installation costs, Manufacturers taxes based on sale price.
Insurance costs, Manufacturers taxes based on sale price.
Local advertising charges, Manufacturers taxes based on sale price.
Manufacturers excise tax, Manufacturers taxes based on sale price.
Rebates, Manufacturers taxes based on sale price.
Retail dealer preparation costs, Manufacturers taxes based on sale price.
Warranty charges, Manufacturers taxes based on sale price.

School bus, In a School Bus (No. 7)

Security systems, Telephone-operated security systems.

Ship passenger tax, Ship Passenger Tax

Small agri-biodiesel producer credit, Biodiesel Fuel Credit

Special September rule, When to deposit, Special rule for deposits of taxes in September 2008.

Sport fishing equipment:

List of equipment, Sport Fishing Equipment
Resales, Certain equipment resale.

State and local governments, Federal, state, and local government.

State or local governments, Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)

State or nonprofit educational organization use, Sales by Registered Ultimate Vendors

state use, Registered ultimate vendor (state use).

State use, Kerosene for Use in Aviation by a State or Local Government, State use.

State, defined, State.

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax rate:, Communications Tax, Electric outboard boat motors.

Air transportation of persons, Transportation of Persons by Air
Air transportation of property, Transportation of Property by Air
Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Coal, Tax rates.
Electric outboard motor, Electric outboard boat motors.
International air travel facilities, International Air Travel Facilities
Obligations not in registered form, Obligations Not in Registered Form
Policies issued by foreign persons, Foreign Insurance Taxes
Ship passenger tax, Ship Passenger Tax
Sport fishing equipment, Sport Fishing Equipment
Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors

Taxable fuel registrant, Taxable fuel registrant.

Taxable Tires:

Manufacturers taxes, Taxable Tires

Taxable tires:

Exemptions, Tires exempt from tax.

Taxes, Payment of, Payment of Taxes

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification number, Taxpayer identification number.

Teletypewriter exchange service, Teletypewriter exchange service.

Terminal operator, defined, Terminal operator.

Terminal, defined, Terminal.

Thermal depolymerization, defined, Thermal depolymerization defined.

Throughputter, defined, Throughputter.

Tires:

Credit against heavy truck tax, Tire credit.
Credit or refund of tax, Credit or refund.

Train, Use in a Train

Train (Diesel-powered), Diesel-powered train.

Transmix, Diesel Fuel and Kerosene

Travel agency, Liability for tax.

TTY/TDD information, How To Get Tax Help

Two-party exchanges, Two-party exchanges., Two-party exchanges.

U

Ultimate purchaser, Ultimate purchaser.

Uninterrupted international air transportation, Uninterrupted international air transportation., Military personnel on international trips.

Used other than as a fuel:

Diesel fuel and kerosene, For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)

Uses, nontaxable:

Alternative fuels, Other Fuels (Including Alternative Fuels)
Aviation gasoline, Gasoline and Aviation Gasoline
Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion
Gasoline, Gasoline and Aviation Gasoline
Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
Kerosene for use in aviation, Ultimate Purchasers
Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels)
Other Fuels, Other Fuels (Including Alternative Fuels)

V

Vaccines:

Credit or refund, Credit or refund.
Manufacturers tax, Vaccines

Vehicles:

Gas guzzler, Gas Guzzler Tax
Imported, Imported automobiles.
Law enforcement, Vehicles not subject to tax.

Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor.

Vessel operator, defined, Vessel operator.

W

When to deposit, When To Make Deposits

Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

V

W