Publication 510 - Excise Taxes - 2004 Page 48

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R
Exemptions . . . . . . . . . . . 20
Ship passenger tax . . . . . . 26
Terminal, defined . . . . . . . . . 8
Gas guzzler tax . . . . . . . . 23
Rack, defined . . . . . . . . . . . 8
Sonar devices . . . . . . . . . . 21
Throughputter, defined . . . . . 8
Lease . . . . . . . . . . . . . . . 19
Special motor fuels . . . . . . 17
Tires:
Radio broadcasts . . . . . . . . . 5
Lease payments . . . . . . . . 20
Credit against heavy truck
Special September rule,
Refiner, defined . . . . . . . . . . 8
Partial payments . . . . . . . 20
tax . . . . . . . . . . . . . . . 26
When to deposit . . . . . . . 28
Refinery, defined . . . . . . . . . 8
Registration . . . . . . . . . . . 20
Credit or refund of tax . . . . 22
Sport fishing equipment:
Refund of second tax . . . . . . 9
Related person . . . . . . . . 21
Exemptions . . . . . . . . . . . 22
List of equipment . . . . . . . 21
Registrant . . . . . . . . . . . . . . 9
Requirements for exempt
Manufacturers taxes . . . . . 22
Resales . . . . . . . . . . . . . 21
Registrant, defined . . . . . . . . 8
sales . . . . . . . . . . . . . . 20
Weight determination . . . . 22
State and local
Registration:
Sale . . . . . . . . . . . . . . . . 19
Toll telephone services . . . . 4
governments . . . . . . . . . . 5
Form 637 . . . . . . . . . . . . . 2
Sport fishing equipment . . . 21
Train (Diesel-powered) . . . . 12
State, defined . . . . . . . . . . . 8
Gasoline . . . . . . . . . . . . . . 8
Tires . . . . . . . . . . . . . . . 22
Travel agency . . . . . . . . . . . 6
Suggestions . . . . . . . . . . . . 2
Kerosene . . . . . . . . . . . . . 8
Vaccines . . . . . . . . . . . . . 23
TTY/TDD information . . . . . 32
Registration-required
Mobile radio telephone
obligations . . . . . . . . . . . 27
T
service . . . . . . . . . . . . . . . 5
U
Related persons:
More information (See Tax help)
Tax help . . . . . . . . . . . . . . 32
Heavy trucks . . . . . . . . . . 25
Uninterrupted
Tax rate:
Sport fishing equipment . . . 21
international air
Air transportation of
N
Removal, defined . . . . . . . . . 8
transportation . . . . . . . 6, 7
persons . . . . . . . . . . . . . 6
News services . . . . . . . . . . . 5
Retail tax:
Air transportation of
Nonprofit educational
Credits and refunds . . . . . . 26
property . . . . . . . . . . . . . 7
V
organizations . . . . . . . . . . 5
Heavy trucks . . . . . . . . . . 23
Arrow components . . . . . . 21
Vaccines:
Bows . . . . . . . . . . . . . . . 21
Rulings Program . . . . . . . . 31
Credit or refund . . . . . . . . 23
O
Coal . . . . . . . . . . . . . . . . 22
Rural airports . . . . . . . . . . . 6
Manufacturers tax . . . . . . . 23
Communications tax . . . . . . 4
Obligations not in
Vehicles:
Electric outboard motor . . . 21
registered form . . . . . . . . 27
S
Gas guzzler . . . . . . . . . . . 23
International air travel
Ozone-depleting chemicals:
Imported . . . . . . . . . . . . . 23
Sale, defined . . . . . . . . . . . . 8
facilities . . . . . . . . . . . . . 7
Floor stocks tax . . . . . . . . . 4
Law enforcement . . . . . . . 23
Sales price:
Obligations not in
Imported taxable
Vessel operator, defined . . . . 8
Bonus goods . . . . . . . . . . 20
registered form . . . . . . . 27
products . . . . . . . . . . . . 3
Cost of transportation . . . . 20
Policies issued by foreign
Delivery costs . . . . . . . . . 20
W
persons . . . . . . . . . . . . 26
P
Discounts . . . . . . . . . . . . 20
Ship passenger tax . . . . . . 26
Wagering taxes:
Payment of taxes . . . . . . . . 28
Installation costs . . . . . . . . 20
Sonar devices . . . . . . . . . 21
Credit or refund . . . . . . . . 31
Insurance costs . . . . . . . . 20
Penalties:
Sport fishing equipment . . . 21
Definitions . . . . . . . . . . . . 30
Dyed diesel fuel . . . . . . . . 15
Local advertising
Trucks . . . . . . . . . . . . . . 23
Waterways . . . . . . . . . . . . 18
Dyed kerosene . . . . . . . . . 15
charges . . . . . . . . . . . . 20
Taxable fuel registrant . . . . . 9
WATS service . . . . . . . . . . . 5
Manufacturers excise
Pipeline operator, defined . . . 8
Taxes, Payment of . . . . . . . 28
When to deposit . . . . . . . . 28
tax . . . . . . . . . . . . . . . 19
Position holder, defined . . . . 8
Taxpayer Advocate . . . . . . 32
Rebates . . . . . . . . . . . . . 20
Prepaid telephone cards . . . . 5
Teletypewriter exchange
Retail dealer preparation
Publications (See Tax help)
service . . . . . . . . . . . . . . . 4
costs . . . . . . . . . . . . . . 20
Terminal operator,
Warranty charges . . . . . . . 20
defined . . . . . . . . . . . . . . 8
Security systems . . . . . . . . . 5
Page 48

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Parent category: Financial