Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2002 Page 9
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12If requirements 1-3 above are not met, see Annual
Type of Use Table
Claims on page 10.
The following table lists the nontaxable uses of fuels. You
must enter the number from the table in the Type of use
Line 1. Nontaxable Use of Gasoline and
column as required for lines 1-5 and 10.
Gasohol
No.
Type of Use
Allowable uses. The gasoline or gasohol must have
been used during the period of claim for type of use 2, 3,
1
On a farm for farming purposes
4, 5, 7, or 12. Type of use 2 does not include any
2
Off-highway business (for business use other
personal use or use in a motorboat.
than in a highway vehicle registered or required
Line 2. Nontaxable Use of Aviation Gasoline
to be registered for highway use)
Allowable uses. For line 2b, the aviation gasoline must
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Export
have been used during the period of claim for type of use
4
In a boat engaged in commercial fishing
3, 9, 10, or 16.
5
In certain intercity and local buses
Line 3. Nontaxable Use of Undyed Diesel
6
For diesel fuel, kerosene, and LPG (includes
Fuel
propane or butane) in a qualified local bus
Line 3 cannot be used to make a claim for diesel
7
In a bus transporting students and employees of
!
fuel used on a farm for farming purposes or for
schools (school buses)
exclusive use by a state or local government.
CAUTION
Only registered ultimate vendors may make these claims.
8
For diesel fuel and kerosene used other than as
See the instructions for line 6 below.
a fuel in the propulsion engine of a train or
diesel-powered highway vehicle (but not
Allowable uses. For line 3a, the diesel fuel must have
off-highway business use)
been used during the period of claim for type of use 2, 3,
6, 7, 8, or 12. Type of use 2 does not include any
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In foreign trade
personal use or use in a motorboat. Type of use 8
10
Certain helicopter and fixed-wing air ambulance
includes use as heating oil and use in a motorboat.
uses
Line 4. Nontaxable Use of Undyed Kerosene
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For aviation fuel used other than as a fuel in the
Line 4 cannot be used to make a claim for
propulsion engine of an aircraft
!
kerosene used on a farm for farming purposes,
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In a highway vehicle owned by the United
for exclusive use by a state or local government,
CAUTION
States that is not used on a highway
or for sales from a blocked pump. Only registered
ultimate vendors may make these claims. See the
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Exclusive use by a nonprofit educational
instructions for line 7 on page 10.
organization
Allowable uses. For line 4a, the kerosene must have
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Exclusive use by a state, political subdivision of
been used during the period of claim for type of use 2, 3,
a state, or the District of Columbia
6, 7, 8, or 12. Type of use 2 does not include any
15
In an aircraft or vehicle owned by an aircraft
personal use or use in a motorboat. Type of use 8
museum
includes use as heating oil and use in a motorboat.
16
In military aircraft
Line 5. Nontaxable Use of Aviation Fuel
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For use in the production of special fuels
Allowable uses. For line 5b (aviation fuel taxed at a rate
of 21.9 cents a gallon) or line 5c (aviation fuel taxed at a
rate of 4.4 cents a gallon), the aviation fuel must have
Claim requirements for lines 1 through 5 and line 8.
been used during the period of claim for type of use 1, 3,
The following requirements must be met:
9, 10, 11, or 16.
1. The amount of the claim must be at least $750
(combining amounts on lines 1, 2, 3, 4, 5, and 8). This
Line 6. Sales By Registered Ultimate
amount may be met by:
Vendors of Undyed Diesel Fuel
a. Making a claim for fuel used during any quarter of a
To make an ultimate vendor claim on line 6, you
claimant’s income tax year or
!
are required to have a UV registration number. If
b. Aggregating amounts from any quarters of the
you do not have a registration number, you
CAUTION
claimant’s income tax year for which no other claim has
cannot make a claim at this time. Use Form 637,
been made.
Application for Registration (For Certain Excise Tax
2. Claims must be filed during the first quarter
Activities), to apply for one.
following the last quarter of the claimant’s income tax
Claimant. The registered ultimate vendor of the diesel
year included in the claim. For example, a calendar year
fuel is the only person eligible to make this claim. Write
income taxpayer’s claim for the first quarter is due June
your UV registration number on the entry line for that
30 if filed on Form 8849. However, Form 720 must be
number.
filed by April 30.
3. Only one claim may be filed for any quarter.
Allowable sales. The fuel must have been sold during
4. The fuel must have been used for a nontaxable use
the Period of claim for:
•
during the Period of claim.
Use on a farm for farming purposes or
•
5. The ultimate purchaser is the only person eligible to
Use by a state or local government (including essential
make the claim.
government use by an Indian tribal government).
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