Publication 510 - Excise Taxes For 2005 - Department Of Treasury
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47Publication 510
Contents
(Rev. April 2005)
Cat. No. 15014I
What’s New . . . . . . . . . . . . . . . . . . . . . 2
Department
of the
Excise Taxes
Important Reminders . . . . . . . . . . . . . . 2
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 2
Internal
Revenue
for 2005
Excise Taxes Not Covered . . . . . . . . . . 2
Service
Registration for Certain Activities . . . . . 3
Environmental Taxes . . . . . . . . . . . . . . 3
ODCs . . . . . . . . . . . . . . . . . . . . . . 3
Imported Taxable Products . . . . . . . . 3
Floor Stocks Tax . . . . . . . . . . . . . . . 4
Communications and Air
Transportation Taxes . . . . . . . . . . . 5
Uncollected Tax Report . . . . . . . . . . . 5
Communications Tax . . . . . . . . . . . . 5
Air Transportation Taxes . . . . . . . . . . 6
Fuel Taxes . . . . . . . . . . . . . . . . . . . . . . 9
Items To Note . . . . . . . . . . . . . . . . . 9
Definitions . . . . . . . . . . . . . . . . . . . 9
Information Returns . . . . . . . . . . . . . 10
Registration Requirements . . . . . . . . . 10
Refunds of Second Tax . . . . . . . . . . . 10
Gasoline . . . . . . . . . . . . . . . . . . . . . 11
Diesel Fuel and Kerosene . . . . . . . . . 13
Aviation-Grade Kerosene . . . . . . . . . 17
Special Motor Fuels . . . . . . . . . . . . . 19
Compressed Natural Gas . . . . . . . . . 19
Fuels Used on Inland Waterways . . . . 19
Alcohol Sold as Fuel But Not
Used as Fuel . . . . . . . . . . . . . . . 20
Biodiesel Sold as Fuel But Not
Used as Fuel . . . . . . . . . . . . . . . 20
Manufacturers Taxes . . . . . . . . . . . . . . 21
Taxable Event . . . . . . . . . . . . . . . . . 21
Exemptions . . . . . . . . . . . . . . . . . . . 21
Credits or Refunds . . . . . . . . . . . . . . 22
Sport Fishing Equipment . . . . . . . . . . 22
Bows, Quivers, Broadheads, and
Points . . . . . . . . . . . . . . . . . . . . 23
Arrow Shafts . . . . . . . . . . . . . . . . . . 23
Coal . . . . . . . . . . . . . . . . . . . . . . . 23
Taxable Tires . . . . . . . . . . . . . . . . . 24
Gas Guzzler Tax . . . . . . . . . . . . . . . 24
Vaccines . . . . . . . . . . . . . . . . . . . . 25
Retail Tax on Heavy Trucks,
Trailers, and Tractors . . . . . . . . . . . 25
Ship Passenger Tax . . . . . . . . . . . . . . . 28
Foreign Insurance Taxes . . . . . . . . . . . 28
Obligations Not in Registered
Form . . . . . . . . . . . . . . . . . . . . . . . 29
Filing Form 720 . . . . . . . . . . . . . . . . . . 29
Get forms and other information
Payment of Taxes . . . . . . . . . . . . . . . . 29
faster and easier by:
Tax on Wagering . . . . . . . . . . . . . . . . . 31
Internet •
Penalties and Interest . . . . . . . . . . . . . . 32
FAX •
703–368–9694 (from your fax machine)
Examination and Appeal
Procedures . . . . . . . . . . . . . . . . . . 32
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