Table of Contents

• Publication 510 - Introductory Material
  • What's New
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
  • Excise Taxes Not Covered
• Part One -   Fuel Taxes and Fuel Tax Credits and Refunds
  • 1.   Fuel Taxes
    • Definitions
    • Information Returns
    • Registration Requirements
      • Additional information.
    • Gasoline and Aviation Gasoline
      • Taxable Events
      • Gasoline Blendstocks
    • Diesel Fuel and Kerosene
      • Taxable Events
      • Dyed Diesel Fuel and Dyed Kerosene
      • Alaska and Feedstocks
      • Back-up Tax
    • Diesel-Water Fuel Emulsion
    • Kerosene for Use in Aviation
      • Taxable Events
      • Liability For Tax
    • Surtax on any liquid used in a fractional ownership program aircraft as fuel
    • Certificate for Commercial Aviation and Exempt Uses
      • Exempt use.
      • Reseller statement.
    • Other Fuels (Including Alternative Fuels)
      • Taxable Events
    • Compressed Natural Gas (CNG)
      • Taxable Events
    • Fuels Used on Inland Waterways
      • Fishing vessels.
      • Deep-draft ocean-going vessels.
      • Passenger vessels.
      • Ocean-going barges.
      • State or local governments.
    • Alcohol Sold as But Not Used as Fuel
    • Cellulosic Biofuel Not Used as Fuel
    • Biodiesel Sold as But Not Used as Fuel
  • 2.   Fuel Tax Credits and Refunds
    • Gasoline and Aviation Gasoline
    • Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
      • Sales by Registered Ultimate Vendors
    • Diesel-Water Fuel Emulsion
    • Kerosene for Use in Aviation
      • Sales by Registered Ultimate Vendors
    • Other Fuels (Including Alternative Fuels)
    • Refunds of Second Tax
      • Optional reporting.
      • Providing information.
    • Definitions of Nontaxable Uses
      • Custom application of fertilizer and pesticide.
      • Fuel used between airfield and farm.
      • Fuel not used for farming.
      • Vehicles not considered highway vehicles.
    • Alcohol Fuel Credit (Cellulosic Biofuel Producer Credit, only)
    • Alternative Fuel Credit and Alternative Fuel Mixture Credit (Liquefied Hydrogen Only)
    • Filing Claims
      • Claiming A Refund
      • Claiming a Credit on Form 4136
      • Including the Credit or Refund in Income
• Part Two -   Excise Taxes Other Than Fuel Taxes
  • 3.   Environmental Taxes
    • Oil Spill Liability Tax
    • ODCs
      • Imported Taxable Products
      • Floor Stocks Tax
  • 4.   Communications and Air Transportation Taxes
    • Uncollected Tax Report
    • Communications Tax
      • Local-only service.
      • Private communication service.
      • Exemptions
      • Credits or Refunds
    • Air Transportation Taxes
      • Transportation of Persons by Air
      • International Air Travel Facilities
      • Transportation of Property by Air
      • Special Rules on Transportation Taxes
  • 5.   Manufacturers Taxes
    • Importer.
    • Use considered sale.
    • Lease considered sale.
    • Bonus goods.
    • Taxable Event
    • Exemptions
      • Requirements for Exempt Sales
      • Credits or Refunds
    • Sport Fishing Equipment
      • Related person.
    • Bows, Quivers, Broadheads, and Points
    • Arrow Shafts
      • Exemption for certain wooden arrows.
    • Coal
      • Exported.
    • Taxable Tires
      • Qualifying intercity or local bus.
      • Qualifying school bus.
    • Gas Guzzler Tax
      • Vehicles not subject to tax.
      • Imported automobiles.
    • Vaccines
      • Conditions to allowance.
  • 6.   Retail Tax on Heavy Trucks, Trailers, and Tractors
    • Highway vehicle.
    • Vehicles not considered highway vehicles.
    • Idling reduction device.
    • Separate purchase.
    • Leases.
    • Exported vehicle.
    • Tax on resale of tax-paid trailers and semitrailers.
    • Use treated as sale.
    • Sale.
    • Long-term lease.
    • Short-term lease.
    • Related person.
    • Exclusions from tax base.
    • Sales not at arm's length.
    • Installment sales.
    • Repairs and modifications.
    • Further manufacture.
    • Rail trailers and rail vans.
    • Parts and accessories.
    • Trash containers.
    • House trailers.
    • Camper coaches or bodies for self-propelled mobile homes.
    • Farm feed, seed, and fertilizer equipment.
    • Ambulances and hearses.
    • Truck-tractors.
    • Concrete mixers.
    • Registration requirement.
    • Further manufacture.
  • 7.   Ship Passenger Tax
  • 8.   Foreign Insurance Taxes
    • Premium.
  • 9.   Obligations Not in Registered Form
  • 10.   Indoor Tanning Services Tax
    • Indoor tanning services
• Part Three -   Quarterly Filing Information
  • 11.   Filing Form 720
    • Attachments to Form 720.
    • Conditions to allowance.
  • 12.   Payment of Taxes
    • How To Make Deposits
    • When To Make Deposits
    • Amount of Deposits
      • Safe Harbor Rule
  • 13.   Penalties and Interest
  • 14.   Examination and Appeal Procedures
  • 15.   Rulings Program
  • 16.   How To Get Tax Help
    • Low income tax clinics (LITCs).
  • 17.   Appendix
• Publication 510 - Additional Material
• Index