Pub. 510, Excise Taxes for 2005 |
2005 Tax Year |
Index
A
- Affiliated corporations, Aircraft used by affiliated corporations.
- Agri-biodiesel, defined, Agri-biodiesel.
- Air transportation taxes:, Air Transportation Taxes
-
- 225-mile-zone rule, Taxable transportation.
- Alaska, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
- Baggage, Excess baggage.
- Bonus tickets, Bonus tickets.
- Credits or refunds, Credits or Refunds
- Exemptions, Exemptions.
- Export, Exportation.
- Fixed-wing ambulance, Fixed-wing air ambulance.
- Hawaii, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
- Helicopters, Certain helicopter uses., Transportation of Property by Air
- International air travel facilities, Use of International Air Travel Facilities
- Military personnel, Military personnel on international trips.
- Package tours, Package tours.
- Persons by air, Transportation of Persons by Air
- Persons liable, Liability for tax., Liability for tax.
- Property by air, Transportation of Property by Air
- Tax rates, Transportation of Persons by Air
- Taxable transportation, Taxable transportation.
- Travel agency, Liability for tax.
- Uninterrupted international, Uninterrupted international air transportation.
- Aircraft:
-
- Affiliated corporations, Aircraft used by affiliated corporations.
- Fixed-wing air ambulance, Fixed-wing air ambulance.
- Helicopters, Certain helicopter uses.
- Small planes, Small aircraft.
- Alaska:
-
- Air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
- Tax on diesel fuel or kerosene, Sale or use in certain areas of Alaska.
- American Red Cross, International organizations and the American Red Cross.
- Answering service, Answering services.
- Appeal procedures, Examination and Appeal Procedures
- Approved refinery, defined, Approved terminal or refinery.
- Approved terminal, defined, Approved terminal or refinery.
- Arrow shafts, Arrow Shafts
- Assistance (see Tax help)
- Aviation gasoline, defined, Aviation gasoline.
- Aviation-grade kerosene, Aviation-Grade Kerosene
B
- Back-up tax, Back-Up Tax
- Biodiesel, defined, Biodiesel.
- Blended taxable fuel, defined, Blended taxable fuel.
- Blender, defined, Blender.
- Bonus tickets, Bonus tickets.
- Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
- Bulk transfer, defined, Bulk transfer.
- Bulk transfer/terminal system, defined, Bulk transfer/terminal system.
- Buses:
-
- Diesel fuel, Buses.
- Kerosene, Buses.
- Tire tax, Qualifying intercity or local bus.
C
- Chemicals, ozone-depleting
-
- , Environmental Taxes
- Coal:
-
- Blending, Blending.
- Exemptions, Exemption from tax.
- Producer, Coal
- Production, Coal production.
- Selling price, Determining tonnage or selling price.
- Tax rates, Tax rates.
- Coin-operated telephones, Figuring the tax., Coin-operated telephones.
- Comments, Comments and suggestions.
- Commercial waterway transportation, Commercial waterway transportation.
- Communications taxes:, Communications Tax
-
- Coin-operated telephones, Figuring the tax.
- Credits or refunds, Credits or Refunds
- Exemptions, Exemptions
- Figuring the tax, Figuring the tax.
- Local telephone service, Local telephone service.
- Prepaid telephone cards, Prepaid telephone cards.
- Private communication service, Private communication service.
- Teletypewriter exchange service, Teletypewriter exchange service.
- Toll telephone service, Toll telephone service.
- WATS service, Common carriers and communications companies.
- Compressed natural gas, Compressed Natural Gas
- Credit or refund:
-
- Gas guzzler tax, Credit or refund.
- Gasoline tax, Credits or Refunds
- Manufacturers taxes, Credits or Refunds
- Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers.
- Retail tax, Credits and refunds.
- Tire tax, Credit or refund.
- Vaccines, Credit or refund.
- Wagering taxes, Credit or refund.
E
- Electric outboard motors, Electric outboard boat motors.
- Employer identification number, Employer identification number.
- Enterer, defined, Enterer.
- Entry, defined, Entry.
- Environmental taxes:
-
- Credit or refund, Credits or Refunds
- Exceptions, Exceptions.
- Ozone-depleting chemicals, Environmental Taxes
- United States (defined), Environmental Taxes
- Examination procedures, Examination and Appeal Procedures
- Excluded liquid, Diesel Fuel and Kerosene
- Exempt articles, retail tax, Articles exempt from tax.
- Exempt communication services:
-
- American Red Cross, International organizations and the American Red Cross.
- Answering service, Answering services.
- Coin-operated telephones, Coin-operated telephones.
- Common carriers, Common carriers and communications companies.
- Installation charges, Installation charges.
- International organizations, International organizations and the American Red Cross.
- Military personnel, Military personnel serving in a combat zone.
- Mobile radio telephone service, Mobile radio telephone service.
- News services, News services.
- Nonprofit educational organizations, Nonprofit educational organizations.
- Nonprofit hospitals, Nonprofit hospitals.
- Private communication service, Private communication service.
- Radio broadcasts, News services.
- Security systems, Telephone-operated security systems.
- Exempt sales, heavy trucks, Sales exempt from tax.
- Exemptions:
-
- Air transportation taxes, Exemptions.
- Bonus tickets, Bonus tickets.
- Coal, Exemption from tax.
- Communications taxes, Exemptions
- Federal government, Federal, state, and local government.
- Fixed-wing air ambulance, Fixed-wing air ambulance.
- For export, Exemptions
- Further manufacturing, Exemptions
- Helicopters, Certain helicopter uses.
- Indian handicrafts, Exemptions
- Indian tribal governments, Federal, state, and local government.
- Military personnel, Military personnel on international trips.
- Nonprofit educational organizations, Federal, state, and local government., Exemptions
- State and local governments, Federal, state, and local government., Exemptions
- Taxable tires, Tires exempt from tax.
- Vessel supplies, Exemptions
F
- Farming, Used on a farm for farming purposes.
- Federal government, Federal, state, and local government.
- Fishing tackle boxes, Fishing tackle boxes.
- Floor stocks tax:
-
- Ozone-depleting chemicals, Floor Stocks Tax
- Form 720:
-
- Attachments, Attachments to Form 720.
- Due dates, Due dates.
- Final return, Final return.
- Schedule A, Filing Form 720
- Schedule C, Filing Form 720
- Form:
-
- 11-C, Form 11-C
- 1363, Exportation.
- 2290, Form 2290: Heavy Highway Vehicle Use Tax Return
- 6197, Gas Guzzler Tax, Form 6197., Attachments to Form 720.
- 637, Registration for Certain Activities
- 6478, Alcohol Sold as Fuel But Not Used as Fuel
- 6627, Environmental Taxes, Attachments to Form 720.
- 720, Form 6197., Filing Form 720
- 720X, Form 720X.
- 730, Form 730
- 8864, Biodiesel Sold as Fuel But Not Used as Fuel
- SS-4, Employer identification number.
- Free tax services, How To Get Tax Help
- Fuels:
-
- Aviation, Aviation-Grade Kerosene
- Compressed natural gas, Compressed Natural Gas
- Diesel, Diesel Fuel and Kerosene
- Gasoline, Gasoline
- Kerosene, Diesel Fuel and Kerosene
- Special motor fuel, Special Motor Fuels
- Used on inland waterways, Fuels Used on Inland Waterways
H
- Hawaii, air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
- Heavy trucks:
-
- First retail sale, defined, First retail sale defined.
- Further manufacture, Further manufacture.
- Installment sales, Installment sales.
- Parts or accessories, Parts or accessories.
- Presumptive retail sales price, Presumptive retail sales price.
- Related persons, Related person.
- Separate purchases, Separate purchase.
- Tax base, Determination of tax base.
- Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors
- Helicopters, Certain helicopter uses.
- Help (see Tax help)
- Highway use tax, Form 2290: Heavy Highway Vehicle Use Tax Return
- Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.
M
- Manufacturer, defined, Manufacturer.
- Manufacturers taxes:
-
- Arrow shafts, Arrow Shafts
- Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
- Coal, Coal
- Credits or refunds, Credits or Refunds
- Exemptions, Exemptions
- Gas guzzler tax, Gas Guzzler Tax
- Lease, Lease considered sale.
- Lease payments, Partial payments.
- Partial payments, Partial payments.
- Registration, Registration requirements.
- Related person, Related person.
- Requirements for exempt sales, Requirements for Exempt Sales
- Sale, Sale.
- Sport fishing equipment, Sport Fishing Equipment
- Taxable Tires, Taxable Tires
- Vaccines, Vaccines
- Mobile radio telephone service, Mobile radio telephone service.
- More information (see Tax help)
R
- Rack, defined, Rack.
- Radio broadcasts, News services.
- Refiner, defined, Refiner.
- Refinery, defined, Refinery.
- Refund of second tax, Refunds of Second Tax
- Registrant, Taxable fuel registrant.
- Registrant, defined, Registrant.
- Registration, Registration Requirements
- Registration-required obligations, Obligations Not in Registered Form
- Registration:
-
- Form 637, Registration for Certain Activities
- Related persons:
-
- Heavy trucks, Related person.
- Sport fishing equipment, Related person.
- Removal, defined, Removal.
- Retail tax:
-
- Credits and refunds, Credits and refunds.
- Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors
- Rulings Program, Rulings Program
- Rural airports, Rural airports.
S
- Sale, defined, Sale.
- Sales price:
-
- Bonus goods, Bonus goods.
- Cost of transportation, Manufacturers taxes based on sales price.
- Delivery costs, Manufacturers taxes based on sales price.
- Discounts, Manufacturers taxes based on sales price.
- Installation costs, Manufacturers taxes based on sales price.
- Insurance costs, Manufacturers taxes based on sales price.
- Local advertising charges, Manufacturers taxes based on sales price.
- Manufacturers excise tax, Manufacturers taxes based on sales price.
- Rebates, Manufacturers taxes based on sales price.
- Retail dealer preparation costs, Manufacturers taxes based on sales price.
- Warranty charges, Manufacturers taxes based on sales price.
- Security systems, Telephone-operated security systems.
- Ship passenger tax, Ship Passenger Tax
- Special motor fuels, Special Motor Fuels
- Special September rule, When to deposit, Special rule for deposits of taxes in September 2005.
- Sport fishing equipment:
-
- List of equipment, Sport Fishing Equipment
- Resales, Certain equipment resale.
- State and local governments, Federal, state, and local government.
- State, defined, State.
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Tax rate:, Electric outboard boat motors.
-
- Air transportation of persons, Transportation of Persons by Air
- Air transportation of property, Transportation of Property by Air
- Arrow shafts, Arrow Shafts
- Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
- Coal, Tax rates.
- Communications tax, Communications Tax
- Electric outboard motor, Electric outboard boat motors.
- International air travel facilities, Use of International Air Travel Facilities
- Obligations not in registered form, Obligations Not in Registered Form
- Policies issued by foreign persons, Foreign Insurance Taxes
- Ship passenger tax, Ship Passenger Tax
- Sport fishing equipment, Sport Fishing Equipment
- Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors
- Taxable fuel registrant, Taxable fuel registrant.
- Taxable Tires:
-
- Manufacturers taxes, Taxable Tires
- Taxable tires:
-
- Exemptions, Tires exempt from tax.
- Taxes, Payment of, Payment of Taxes
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teletypewriter exchange service, Teletypewriter exchange service.
- Terminal operator, defined, Terminal operator.
- Terminal, defined, Terminal.
- Throughputter, defined, Throughputter.
- Tires:
-
- Credit against heavy truck tax, Tire credit.
- Credit or refund of tax, Credit or refund.
- Toll telephone services, Toll telephone service.
- Train (Diesel-powered), Diesel-powered train.
- Transmix, Diesel Fuel and Kerosene
- Travel agency, Liability for tax.
- TTY/TDD information, How To Get Tax Help
- Two-party exchanges, Two-party exchanges., Two-party exchanges., Two-party exchanges., Two-party exchanges.
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