Instructions For Form 720 - 2017 (Page 8 of 20) in pdf

You need an EIN to file Form 720. If you do not have an

Form 6197 to Form 720. The tax rates for the gas guzzler tax

EIN, see Employer Identification Number (EIN), earlier.

are shown on Form 6197.

Where to file your treaty-based return positions under

One-time filing. If you import a gas guzzling automobile,

section 6114. All filers should mail Form 720 with the

you may be eligible to make a one-time filing of Form 720

attached Form 8833 or disclosure statement to the address

and Form 6197 if you meet all of the following conditions.

listed under Where To File, earlier. Also, see the Caution

You do not import gas guzzling automobiles in the course

under Private Delivery Services, earlier.

of your trade or business.

You are not required to file Form 720 reporting excise

Manufacturers Taxes

taxes for the calendar quarter, except for a one-time filing.

Follow the steps below to make a one-time filing.

Do not include the excise tax on coal in the sales

price when determining which tax rate to use.

1. File Form 720 for the quarter in which you incur liability

for the tax. See When To File, earlier.

CAUTION

2. Pay the tax with Form 720. No deposits are required.

Underground mined coal (IRS Nos. 36 and 37). The tax

on underground mined coal is the lower of $1.10 per ton or

3. If you are an individual and do not have an EIN, enter

4.4% of the sales price. Enter on the line for IRS No. 36 the

your social security number (SSN) or individual taxpayer

number of tons of underground mined coal sold at $25 or

identification number (ITIN) on Form 720 and Form 720-V,

more per ton. Enter on the line for IRS No. 37 the total sales

Payment Voucher, in the space for the EIN.

price for all sales of underground mined coal sold at a selling

4. Check the one-time filing box on the line for the gas

price of less than $25 per ton.

guzzler tax.

Surface mined coal (IRS Nos. 38 and 39). The tax on

Vaccine taxes (IRS No. 97). A tax is imposed on the sale

surface mined coal is the lower of $.55 per ton or 4.4% of the

or use of a vaccine manufactured, produced, or entered into

sales price. Enter on the line for IRS No. 38

the United States at $.75 per dose if it:

the number of tons of surface mined coal sold at $12.50 or

Contains diptheria toxoid, tetanus toxoid, pertussis

more per ton. Enter on the line for IRS No. 39 the total sales

bacteria, extracted or partial cell bacteria, specific pertussis

price for all sales of surface mined coal sold at a selling price

antigens, or polio virus;

of less than $12.50 per ton.

Is against measles, mumps, rubella, hepatitis A, hepatitis

Taxable tires (IRS Nos. 108, 109, and 113). A tax is

B, chicken pox, rotavirus gastroenteritis, or human

imposed on taxable tires sold by the manufacturer, producer,

papillomavirus;

or importer at the rate of $.0945 ($.04725 in the case of a

Is any HIB (haemophilus influenzae type B) vaccine;

bias ply tire or super single tire) for each 10 pounds of the

Is any meningococcal vaccine;

maximum rated load capacity over 3,500 pounds. Figure the

Is any conjugate vaccine against streptococcus

tax for each tire sold in each category as shown in the

pneumoniae; or

following chart and enter the total for the quarter on the line

Any trivalent vaccine against seasonal influenza or any

for IRS No. 108, 109, or 113. Enter the number of tires for

other vaccine against seasonal influenza.

each IRS No.

The effective date for the tax on any other vaccine against

seasonal influenza is the later of August 1, 2013, or the date

Rate (for each 10

the Secretary of the Department of Health and Human

pounds of the

Services lists a vaccine against seasonal influenza for

IRS No.

Taxable Tire Category

maximum rated load

purposes of compensation for any vaccine-related injury or

capacity over 3,500

death through the Vaccine Injury Compensation Trust Fund.

pounds)

If any taxable vaccine is combined with one or more

Taxable tires other than

additional taxable vaccines, then the tax is imposed on each

108

bias ply or super single

$.0945

vaccine included in the combination.

tires

Example. MMR contains three taxable vaccines:

Taxable tires, bias ply or

measles, mumps, and rubella. The tax per dose on MMR is

super single tires (other

109

$.04725

$2.25 (3 x $.75).

than super single tires

designed for steering)

Add the tax for each taxable vaccine and enter the total

Taxable tires, super

tax on the line for IRS No. 97.

113

single tires designed for

$.0945

Part II

steering

Patientcentered outcomes research fee (IRS No. 133).

The patient-centered outcomes research fee is imposed on

A taxable tire is any tire of the type used on highway

issuers of specified health insurance policies (section 4375)

vehicles if wholly or partially made of rubber and if marked

and plan sponsors of applicable self-insured health plans

according to federal regulations for highway use. A bias ply

(section 4376) for policy and plan years ending on or after

tire is a pneumatic tire on which the ply cords that extend to

October 1, 2012. Generally, references to taxes on Form 720

the beads are laid at alternate angles substantially less than

include this fee.

90 degrees to the centerline of the tread. A super single tire is

a tire greater than 13 inches in cross section width designed

Specified health insurance policies. For issuers of

to replace two tires in a dual fitment, but does not include any

specified health insurance policies, the fee for a policy year

tire designed for steering.

ending on or after October 1, 2015, but before October 1,

2016, is $2.17 (line 133(b)) ($2.08 for a policy year ending on

Gas guzzler tax (IRS No. 40). Use Form 6197, Gas

or after October 1, 2014, but before October 1, 2015

Guzzler Tax, to figure the liability for this tax. Attach

Instructions for Form 720 (Rev. 12017)

Instructions For Form 720 - 2017 Page 8

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