For amounts paid during 2007, the tax on use of international air travel facilities will be $15.10 per person for flights that begin or end in the United States, or $7.50 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures). For amounts paid for each domestic segment of taxable transportation of persons by air, the domestic segment tax is $3.40 per segment for transportation that begins in 2007.

The tax on arrow shafts (IRS No. 106) is $.42 per arrow shaft.

The tax rate on dyed diesel fuel used in trains is $.001. The claim rate for undyed diesel fuel used in trains is $.243.

The inland waterways fuel use tax is $.201.

Meningococcal and human papillomavirus vaccines are taxable for sales or uses after January 31, 2007.

Qualified blood collector organizations are exempt from many federal excise taxes (or a credit or payment relating to the tax is available). These taxes include the taxes on fuels, tires, communication services, and heavy vehicles. Each blood collector organization must be registered by the IRS as a condition for applying for exemption (or credit or payments). To apply for registration, see Form 637, Application for Registration (For Certain Excise Tax Activities).

After June 30, 2007, qualified blood collector organizations are exempt from the heavy highway vehicle use tax on qualified blood collector vehicles. A qualified blood collector vehicle is a vehicle at least 80% of the use which during the prior tax period was by a qualified blood collector organization in the collection, storage, or transportation of blood.

A vehicle first placed in service in a tax period will be treated as a qualified blood collector vehicle for the tax period if the qualified blood collector organization certifies that the organization reasonable expects at least 80% of the use of the vehicle by the organization during the tax period will be in the collection, storage, or transportation of blood. Qualified blood collector organizations are not required to file Form 2290, Heavy Highway Vehicle Use Tax Return, for qualified blood collector vehicles.

For amounts paid during 2008, the tax on use of international air travel facilities will be $15.40 per person for flights that begin or end in the United States, or $7.70 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures). For amounts paid for each domestic segment of taxable transportation of persons by air, the domestic segment tax is $3.50 per segment for transportation that begins in 2008.

The tax on arrow shafts (IRS No. 106) is $.43 per arrow shaft.

The train operator is no longer liable for the leaking underground storage tank (LUST) tax on dyed diesel fuel used in trains. IRS No. 71 has been removed from Form 720, Quarterly Federal Excise Tax Return. The position holder of the dyed diesel fuel general is liable for the LUST tax under IRS No. 105.

Generally, the inland waterways fuel use tax is $.20 (IRS No. 64). However, the leaking underground storage tank (LUST) tax (IRS No. 125) must be paid on any liquid fuel used on inland waterways that is not subject to LUST tax under section 4041(d) or 4081. For example, gallons of Bunker C fuel oil must be reported under both IRS Nos. 64 and 125.

After 2007, qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for certain excise tax and related reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 31, 51, and 117), register for excise tax activities, and claim any refunds, credits, and payments under the entity's EIN. These actions cannot take place under the owner's taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax Line at 1-800-829-4933. Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes. Thus, taxpayers filing Form 4136, Credit for Federal Tax Paid on Fuels, with Form 1040 can use the owner's TIN. For more information on these new regulations, see T.D. 9356. You can find T.D. 9356, 2007-39 I.R.B. 675, available at
www.irs.gov/irb/2007-39_IRB/ar04.html.