Publication 510 - Excise Taxes - 2004 Page 47

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Index
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A
Exemptions . . . . . . . . . . . 22
Common carriers . . . . . . . . 5
Gasoline . . . . . . . . . . . . . . 9
Producer . . . . . . . . . . . . . 21
Installation charges . . . . . . . 5
Kerosene . . . . . . . . . . . . 12
Affiliated corporations . . . . . 7
Production . . . . . . . . . . . . 22
International
Special motor fuel . . . . . . . 17
Air transportation taxes:
Selling price . . . . . . . . . . . 22
organizations . . . . . . . . . 5
Used on inland
225-mile-zone rule . . . . . . . 6
Tax rates . . . . . . . . . . . . 22
Military personnel . . . . . . . . 5
waterways . . . . . . . . . . 18
Alaska . . . . . . . . . . . . . 6, 7
Mobile radio telephone
Coin-operated telephones . . . 5
Baggage . . . . . . . . . . . . . . 7
service . . . . . . . . . . . . . 5
Bonus tickets . . . . . . . . . . . 7
Comments . . . . . . . . . . . . . 2
G
News services . . . . . . . . . . 5
Credits or refunds . . . . . . . . 7
Commercial waterway
Gambling . . . . . . . . . . . . . 26
Nonprofit educational
Exemptions . . . . . . . . . . . . 7
transportation . . . . . . . . 18
Gas guzzler tax:
organizations . . . . . . . . . 5
Export . . . . . . . . . . . . . . . 7
Communications taxes:
Automobiles . . . . . . . . . . 23
Nonprofit hospitals . . . . . . . 5
Fixed-wing ambulance . . . . . 7
Coin-operated telephones . . 5
Credit or refund . . . . . . . . 23
Private communication
Hawaii . . . . . . . . . . . . . 6, 7
Credits or refunds . . . . . . . . 5
Limousines . . . . . . . . . . . 23
service . . . . . . . . . . . . . 4
Helicopters . . . . . . . . . . . . 7
Exemptions . . . . . . . . . . . . 5
Vehicles not subject to
Radio broadcasts . . . . . . . . 5
International air travel
Figuring the tax . . . . . . . . . 4
tax . . . . . . . . . . . . . . . 23
Security systems . . . . . . . . 5
facilities . . . . . . . . . . . . . 7
Local telephone service . . . . 4
Gasohol . . . . . . . . . . . . . . 11
Exempt sales, heavy
Military personnel . . . . . . . . 7
Prepaid telephone cards . . . 5
Gasoline blendstocks . . . . . 10
trucks . . . . . . . . . . . . . . 26
Package tours . . . . . . . . . . 6
Private communication
Gasoline, defined . . . . . . . . . 9
Exemptions:
Persons by air . . . . . . . . . . 6
service . . . . . . . . . . . . . 4
Air transportation taxes . . . . 7
Persons liable . . . . . . . . 6, 7
Teletypewriter exchange
Bonus tickets . . . . . . . . . . . 7
Property by air . . . . . . . . . . 7
H
service . . . . . . . . . . . . . 4
Tax rates . . . . . . . . . . . . . 6
Coal . . . . . . . . . . . . . . . . 22
Toll telephone service . . . . . 4
Hawaii, air transportation
Communications taxes . . . . 5
Taxable transportation . . . . . 6
WATS service . . . . . . . . . . 5
taxes . . . . . . . . . . . . . . . . 6
Federal government . . . . . . 5
Travel agency . . . . . . . . . . 6
Compressed natural gas . . . 18
Heavy trucks:
Fixed-wing air ambulance . . 7
Uninterrupted
Credit or refund:
First retail sale, defined . . . 24
For export . . . . . . . . . . . . 20
international . . . . . . . . . . 6
Further manufacture . . . . . 25
Gas guzzler tax . . . . . . . . 23
Further manufacturing . . . . 20
Aircraft:
Installment sales . . . . . . . 25
Gasoline tax . . . . . . . . . . 11
Helicopters . . . . . . . . . . . . 7
Affiliated corporations . . . . . 7
Parts or accessories . . . . . 24
Manufacturers taxes . . . . . 20
Indian handicrafts . . . . . . . 20
Fixed-wing air ambulance . . 7
Presumptive retail sales
Resale of tax-paid
Indian tribal governments . . . 5
Helicopters . . . . . . . . . . . . 7
semitrailers . . . . . . . . . . 24
price . . . . . . . . . . . . . . 24
Military personnel . . . . . . . . 7
Museums . . . . . . . . . . . . 17
Retail tax . . . . . . . . . . . . 26
Related persons . . . . . . . . 25
Nonprofit educational
Small planes . . . . . . . . . . . 7
Tire tax . . . . . . . . . . . . . . 22
Separate purchases . . . . . 24
organizations . . . . . . . 5, 20
Alaska:
Tax base . . . . . . . . . . . . . 25
Vaccines . . . . . . . . . . . . . 23
State and local
Air transportation taxes . . . . 6
Tax rate . . . . . . . . . . . . . 23
Wagering taxes . . . . . . . . 31
governments . . . . . . . 5, 20
Tax on diesel fuel or
Helicopters . . . . . . . . . . . 7, 17
Tires . . . . . . . . . . . . . . . 22
kerosene . . . . . . . . . . . 13
Help (See Tax help)
Vessel supplies . . . . . . . . 20
D
American Red Cross . . . . . . 5
Highway use tax . . . . . . . . . 2
Deposits:
Answering service . . . . . . . . 5
Highway vehicle
Net tax liability . . . . . . . . . 28
Appeal procedures . . . . . . . 31
F
(Diesel-powered) . . . . . . . 12
Deposits, How to make . . . . 28
Approved refinery,
Farming . . . . . . . . . . . . . . 15
Diesel fuel:
defined . . . . . . . . . . . . . . 8
Federal government . . . . . . . 5
I
Buses . . . . . . . . . . . . . . . 16
Approved terminal,
Fixed-wing air
Imported taxable products
Definitions . . . . . . . . . . . . 12
defined . . . . . . . . . . . . . . 8
ambulance . . . . . . . . . . . 17
(ODCs) . . . . . . . . . . . . . . . 3
Exemption . . . . . . . . . . . . 13
Arrow components . . . . . . 21
Floor stocks tax:
Information returns, liquid
Farm . . . . . . . . . . . . . . . 15
Assistance (See Tax help)
Ozone-depleting
products . . . . . . . . . . . . . 8
Dyed diesel fuel . . . . . . . . . 14
Aviation fuel . . . . . . . . . . . 16
chemicals . . . . . . . . . . . . 4
Interest and penalties . . . . . 31
Dyed kerosene . . . . . . . . . . 14
Aviation gasoline, defined . . 9
Form 720:
International air travel
Attachments . . . . . . . . . . 27
facilities . . . . . . . . . . . . . . 7
Due dates . . . . . . . . . . . . 27
E
B
Final return . . . . . . . . . . . 27
Electric outboard motors . . 21
Back-up tax . . . . . . . . . . . . 15
K
Schedule A . . . . . . . . . . . 27
Employer identification
Biodiesel, defined . . . . . . . . 8
Schedule C . . . . . . . . . . . 27
Kerosene:
number . . . . . . . . . . . . . 27
Blended taxable fuel,
Buses . . . . . . . . . . . . . . . 16
Form:
Enterer, defined . . . . . . . . . . 8
defined . . . . . . . . . . . . . . 8
Definitions . . . . . . . . . . . . 12
11 – C . . . . . . . . . . . . . . . 30
Entry, defined . . . . . . . . . . . 8
Blender, defined . . . . . . . . . 8
Exemption . . . . . . . . . . . . 13
1363 . . . . . . . . . . . . . . . . 7
Environmental taxes:
Farming . . . . . . . . . . . . . 15
Bonus tickets . . . . . . . . . . . 7
2290 . . . . . . . . . . . . . . . . 2
Credit or refund . . . . . . . . . 3
6197 . . . . . . . . . . . . . 23, 27
Bows . . . . . . . . . . . . . . . . 21
Exceptions . . . . . . . . . . . . 3
637 . . . . . . . . . . . . . . . . . 2
Bulk transfer, defined . . . . . . 8
L
Ozone-depleting
6478 . . . . . . . . . . . . . . . 19
Bulk transfer/terminal
Liquid products, information
chemicals . . . . . . . . . . . . 2
6627 . . . . . . . . . . . . . . 2, 27
system, defined . . . . . . . . 8
returns . . . . . . . . . . . . . . . 8
United States (defined) . . . . 3
720 . . . . . . . . . . . . . . 23, 27
Buses:
Local telephone service . . . . 4
Examination procedures . . . 31
720X . . . . . . . . . . . . . . . 27
Diesel fuel . . . . . . . . . . . . 16
Excluded liquid . . . . . . . . . 12
730 . . . . . . . . . . . . . . . . 30
Kerosene . . . . . . . . . . . . 16
M
SS-4 . . . . . . . . . . . . . . . 27
Exempt articles, retail
Tire tax . . . . . . . . . . . . . . 22
tax . . . . . . . . . . . . . . . . . 25
Free tax services . . . . . . . . 32
Manufacturer, defined . . . . 19
Exempt communication
Fuels:
Manufacturers taxes:
C
services:
Aviation . . . . . . . . . . . . . 16
Arrow components . . . . . . 21
Chemicals, ozone-depleting:
American Red Cross . . . . . . 5
Compressed natural gas . . 18
Bows . . . . . . . . . . . . . . . 21
Coal:
Answering service . . . . . . . 5
Diesel . . . . . . . . . . . . . . . 12
Coal . . . . . . . . . . . . . . . . 21
Blending . . . . . . . . . . . . . 22
Coin-operated telephones . . 5
Gasohol . . . . . . . . . . . . . 11
Credits or refunds . . . . . . . 20
Page 47

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Parent category: Financial