Publication 510 - Excise Taxes For 2005 - Department Of Treasury Page 47
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47Manufacturers taxes:
Prepaid telephone cards . . . . . 5
Security systems . . . . . . . . . . . . . 5
Terminal operator,
Arrow shafts . . . . . . . . . . . . . . . 23
defined . . . . . . . . . . . . . . . . . . . . 10
Publications (See Tax help)
Ship passenger tax . . . . . . . . . . 28
Bows, Quivers, Broadheads,
Terminal, defined . . . . . . . . . . . . 10
Special motor fuels . . . . . . . . . . 19
and Points . . . . . . . . . . . . . . . 23
Throughputter, defined . . . . . . 10
Special September rule, When
R
Coal . . . . . . . . . . . . . . . . . . . . . . . 23
to deposit . . . . . . . . . . . . . . . . . 30
Tires:
Rack, defined . . . . . . . . . . . . . . . . 9
Credits or refunds . . . . . . . . . . 22
Credit against heavy truck
Sport fishing equipment:
Radio broadcasts . . . . . . . . . . . . 5
Exemptions . . . . . . . . . . . . . . . . 21
tax . . . . . . . . . . . . . . . . . . . . . . 28
List of equipment . . . . . . . . . . . 22
Refiner, defined . . . . . . . . . . . . . . 9
Gas guzzler tax . . . . . . . . . . . . 24
Credit or refund of tax . . . . . . 24
Resales . . . . . . . . . . . . . . . . . . . 23
Lease . . . . . . . . . . . . . . . . . . . . . 21
Refinery, defined . . . . . . . . . . . . . 9
Toll telephone services . . . . . . . 5
State and local
Lease payments . . . . . . . . . . . 21
Refund of second tax . . . . . . . . 10
governments . . . . . . . . . . . . . . . 6
Train (Diesel-powered) . . . . . . 13
Partial payments . . . . . . . . . . . 21
Registrant . . . . . . . . . . . . . . . . . . . 10
State, defined . . . . . . . . . . . . . . . 10
Transmix . . . . . . . . . . . . . . . . . . . . 13
Registration . . . . . . . . . . . . . . . . 22
Registrant, defined . . . . . . . . . . 10
Suggestions . . . . . . . . . . . . . . . . . 2
Travel agency . . . . . . . . . . . . . . . . 7
Related person . . . . . . . . . . . . . 23
Registration . . . . . . . . . . . . . . . . . 10
TTY/TDD information . . . . . . . . 33
Requirements for exempt
Form 637 . . . . . . . . . . . . . . . . . . . 3
sales . . . . . . . . . . . . . . . . . . . . 22
Two-party exchanges . . . . 9, 11,
T
Registration-required
13, 17
Sale . . . . . . . . . . . . . . . . . . . . . . . 21
Tax help . . . . . . . . . . . . . . . . . . . . . 33
obligations . . . . . . . . . . . . . . . . 29
Sport fishing equipment . . . . . 22
Tax rate:
Related persons:
Taxable Tires . . . . . . . . . . . . . . 24
U
Air transportation of
Heavy trucks . . . . . . . . . . . . . . . 27
Vaccines . . . . . . . . . . . . . . . . . . . 25
persons . . . . . . . . . . . . . . . . . . 6
Uninterrupted international air
Sport fishing equipment . . . . . 23
Mobile radio telephone
Air transportation of
transportation . . . . . . . . . . . . . . 7
Removal, defined . . . . . . . . . . . . 10
service . . . . . . . . . . . . . . . . . . . . . 5
property . . . . . . . . . . . . . . . . . . 7
Retail tax:
More information (See Tax help)
Arrow shafts . . . . . . . . . . . . . . . 23
Credits and refunds . . . . . . . . 28
V
Bows, Quivers, Broadheads,
Heavy trucks . . . . . . . . . . . . . . . 25
Vaccines:
and Points . . . . . . . . . . . . . . . 23
N
Rulings Program . . . . . . . . . . . . 32
Credit or refund . . . . . . . . . . . . 25
Coal . . . . . . . . . . . . . . . . . . . . . . . 23
News services . . . . . . . . . . . . . . . . 5
Rural airports . . . . . . . . . . . . . . . . 6
Manufacturers tax . . . . . . . . . . 25
Communications tax . . . . . . . . . 5
Nonprofit educational
Vehicles:
Electric outboard motor . . . . . 23
organizations . . . . . . . . . . . . . . 6
Gas guzzler . . . . . . . . . . . . . . . . 24
S
International air travel
Imported . . . . . . . . . . . . . . . . . . . 24
facilities . . . . . . . . . . . . . . . . . . 7
Sale, defined . . . . . . . . . . . . . . . . 10
O
Law enforcement . . . . . . . . . . . 24
Obligations not in registered
Sales price:
Vessel operator, defined . . . . 10
form . . . . . . . . . . . . . . . . . . . . . 29
Obligations not in registered
Bonus goods . . . . . . . . . . . . . . . 21
Policies issued by foreign
form . . . . . . . . . . . . . . . . . . . . . . 29
Cost of transportation . . . . . . . 21
persons . . . . . . . . . . . . . . . . . 28
Ozone-depleting chemicals:
W
Delivery costs . . . . . . . . . . . . . . 21
Ship passenger tax . . . . . . . . . 28
Floor stocks tax . . . . . . . . . . . . . 4
Discounts . . . . . . . . . . . . . . . . . . 21
Wagering taxes:
Sport fishing equipment . . . . . 22
Imported taxable
Installation costs . . . . . . . . . . . 21
Credit or refund . . . . . . . . . . . . 32
Trucks . . . . . . . . . . . . . . . . . . . . . 25
products . . . . . . . . . . . . . . . . . . 3
Insurance costs . . . . . . . . . . . . 21
Definitions . . . . . . . . . . . . . . . . . 31
Taxable fuel registrant . . . . . . 10
Local advertising
Waterways . . . . . . . . . . . . . . . . . . 19
Taxable tires:
charges . . . . . . . . . . . . . . . . . 21
P
WATS service . . . . . . . . . . . . . . . . 5
Exemptions . . . . . . . . . . . . . . . . 24
Manufacturers excise
Payment of taxes . . . . . . . . . . . . 29
When to deposit . . . . . . . . . . . . . 30
Manufacturers taxes . . . . . . . . 24
tax . . . . . . . . . . . . . . . . . . . . . . 21
Penalties:
Rebates . . . . . . . . . . . . . . . . . . . 21
Taxes, Payment of . . . . . . . . . . 29
Dyed diesel fuel . . . . . . . . . . . . 15
Retail dealer preparation
Taxpayer Advocate . . . . . . . . . . 33
Dyed kerosene . . . . . . . . . . . . . 15
costs . . . . . . . . . . . . . . . . . . . . 21
Teletypewriter exchange
Pipeline operator, defined . . . . 9
Warranty charges . . . . . . . . . . 21
service . . . . . . . . . . . . . . . . . . . . . 5
Position holder, defined . . . . . . 9
Page 47
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Parent category: Financial