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 aircraft, Fixed-wing aircraft uses.
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, 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, Fixed-wing aircraft uses.
Affiliated corporations, Aircraft used by affiliated corporations.
Small planes, Small aircraft.
Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 15).
Alaska
Air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
Tax on diesel fuel or kerosene, Removal for sale or use in Alaska.
Alcohol and tobacco taxes, Excise Taxes Not Covered
Alternative fuel credit, Alternative fuel credit.
Alternative fuel, defined, Other fuels.
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.

B

Back-up tax, Back-up Tax
Biodiesel, defined, Biodiesel.
Blended taxable fuel, defined, Blended taxable fuel.
Blender, defined, Blender.
Blocked pump, Blocked pump.
Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 11)., Qualified blood collector organizations.
Boats, In a boat engaged in commercial fishing (No. 4).
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, In certain intercity and local buses (No. 5)., In a qualified local bus (No. 6)., In a school bus (No. 7).
Tire tax, Qualifying intercity or local bus.

C

Cellulosic biofuel, Cellulosic biofuel.
Chemicals, ozone-depleting, Environmental Taxes
Claims
Claiming a credit, Claiming a Credit on Form 4136
Claiming a refund, Claiming A Refund
Filing claims, Filing Claims
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, Coin-operated telephones.
Comments, Comments and suggestions.
Commercial aviation, In commercial aviation (other than foreign trade).
Commercial fishing, In a boat engaged in commercial fishing (No. 4).
Commercial waterway transportation, Commercial waterway transportation.
Communications taxes
Credits or refunds, Credits or Refunds
Exemptions, Exemptions
Figuring the tax, Figuring the tax.
Local telephone service, Local telephone service.
Local-only service, Local-only service.
Private communication service, Private communication service.
Teletypewriter exchange service, Teletypewriter exchange service.
Credit card purchases
Aviation gasoline, Credit card purchases.
Gasoline, Credit card purchases.
Kerosene for use in aviation, Credit card purchases.
Undyed diesel fuel, Credit Card Purchases.
Undyed kerosene, Credit Card Purchases.
Credit or refund
Gas guzzler tax, Credit or refund.
Manufacturers taxes, Credits or Refunds
Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers.
Retail tax, Credits or refunds.
Tire tax, Credit or refund.
Vaccines, Credit or refund.
Credits, Claiming a Credit on Form 4136

D

Deposits
Net tax liability, Amount of Deposits
Deposits, How to make, How To Make Deposits
Diesel fuel
Definitions, Diesel Fuel and Kerosene
Exported, Diesel Fuel and Kerosene
Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion.
Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene
Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene

E

Electric outboard motors, Electric outboard boat motors.
Enterer, defined, Enterer.
Entry, defined, Entry.
Environmental taxes
Credit or refund, Credits or refunds.
Exceptions, Exceptions.
Ozone-depleting chemicals (ODCs), 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.
Installation charges, Installation charges.
International organizations, International organizations and the American Red Cross.
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.
Qualified blood collector organizations, Qualified blood collector organizations.
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 aircraft, Fixed-wing aircraft uses.
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
Qualified blood collector organizations, Exemptions
State and local governments, Federal, state, and local government., Exemptions
Taxable tires, Tires exempt from tax.
Vessel supplies, Exemptions
Export, Export (No. 3).
Exported taxable fuel, Exported taxable fuel.

G

Gambling, Taxable situations.
Gas guzzler tax
Automobiles, Automobiles.
Credit or refund, Credit or refund.
Limousines, Automobiles.
Vehicles not subject to tax, Vehicles not subject to tax.
Gasoline blendstocks, Gasoline Blendstocks
Gasoline, defined, Gasoline.

H

Hawaii, air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
Heavy Motor Vehicle User Fee, Excise Taxes Not Covered
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
Helicopter, Certain helicopter uses.
Help (see Tax help)
Highway vehicle, Highway vehicle., In a highway vehicle owned by the United States that is not used on a highway (No. 12).
Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.

I

Identifying number, Taxpayer identification number.
Imported taxable products (ODCs), Imported Taxable Products
Income, include in, Including the Credit or Refund in Income
Indoor tanning services, Indoor Tanning Services Tax
Information returns, liquid products, Information Returns
Inland waterways, Fuels Used on Inland Waterways
Intercity and local buses, In certain intercity and local buses (No. 5).
Interest and penalties, Penalties and Interest
International air travel facilities, International Air Travel Facilities

K

Kerosene
Definitions, Diesel Fuel and Kerosene
Exported, Diesel Fuel and Kerosene
For use in aviation, Kerosene for Use in Aviation

L

Liquid products, information returns, Information Returns
Local telephone service, Local telephone service.
Local-only service, Local-only service.

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
Medical device tax, Taxable medical devices.
Military aircraft, In military aircraft (No. 16).
Mobile radio telephone service, Mobile radio telephone service.

N

News services, News services.
Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 13).
Nonprofit educational organization use and state use, Nonprofit educational organization and state use.
Nonprofit educational organizations, Nonprofit educational organizations., Federal, state, and local government.
Nontaxable uses, definitions, Definitions of Nontaxable Uses
Nontaxable uses, type of use table, Definitions of Nontaxable Uses

O

Obligations not in registered form, Obligations Not in Registered Form
Off-highway use, Off-highway business use (No. 2).
Oil spill liability, Environmental Taxes
Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels)
Other fuels, defined, Other fuels.
Ozone-depleting chemicals
Floor stocks tax, Floor Stocks Tax
Imported taxable products, Imported Taxable Products

P

Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee
Payment of taxes, Payment of Taxes
Penalties
Dyed diesel fuel, Penalty.
Dyed kerosene, Penalty.
Pipeline operator, defined, Pipeline operator.
Position holder, defined, Position holder.
Publications (see Tax help)

Q

Qualified local bus, In a qualified local bus (No. 6).

R

Rack, defined, Rack.
Radio broadcasts, News services.
Records,
Refiner, defined, Refiner.
Refinery, defined, Refinery.
Refunds, Claiming A Refund
Refunds of second tax, Refunds of Second Tax
Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor.
Registrant, Taxable fuel registrant.
Registrant, defined, Registrant.
Registration, Registration Requirements
Form 637, Reminders
Registration-required obligations, Obligations Not in Registered Form
Related persons
Heavy trucks, Related person.
Sport fishing equipment, Related person.
Removal, defined, Removal.
Retail tax
Credits or refunds, Credits or refunds.
Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors
Rulings Program, Rulings Program
Rural airports, Rural airports.

S

Sale, defined, Sale.
Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors.
Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors
Sales price
Bonus goods, Bonus goods.
Cost of transportation, Manufacturers taxes based on sale price.
Delivery costs, Manufacturers taxes based on sale price.
Discounts, Manufacturers taxes based on sale price.
Installation costs, Manufacturers taxes based on sale price.
Insurance costs, Manufacturers taxes based on sale price.
Local advertising charges, Manufacturers taxes based on sale price.
Manufacturers excise tax, Manufacturers taxes based on sale price.
Rebates, Manufacturers taxes based on sale price.
Retail dealer preparation costs, Manufacturers taxes based on sale price.
Warranty charges, Manufacturers taxes based on sale price.
School bus, In a school bus (No. 7).
Second generation biofuel, Second generation biofuel.
Security systems, Telephone-operated security systems.
Ship passenger tax, Ship Passenger Tax
Special September rule, When to deposit, Special rule for deposits of taxes in September.
Sport fishing equipment
List of equipment, Sport Fishing Equipment
Resales, Certain equipment resale.
State and local governments, Federal, state, and local government.
State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 14).
State or nonprofit educational organization use, Sales by registered ultimate vendors.
State use, Registered ultimate vendor (state use)., State use.
State, defined, State.
Suggestions, Comments and suggestions.

T

Tanning tax, Indoor Tanning Services Tax
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.
Electric outboard motor, Electric outboard boat motors.
International air travel facilities, 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 identification number, Taxpayer identification number.
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.
Train, Use in a train.
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.

V

Vaccines
Credit or refund, Credit or refund.
Manufacturers tax, What's New, Vaccines
Vehicles
Gas guzzler, Gas Guzzler Tax
Imported, Imported automobiles.
Law enforcement, Vehicles not subject to tax.
Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor.
Vessel operator, defined, Vessel operator.

W

Wagering and occupational wagering fee, Excise Taxes Not Covered
When to deposit, When To Make Deposits

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