Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. One of the major components of the excise program is motor fuel.

Form 720, Quarterly Federal Excise Tax Return, is available for optional electronic filing. Simply make your selection through an IRS-approved software provider and join millions of taxpayers enjoying the convenience and ease of online filing, immediate acknowledgement of receipt and faster service.

Deposits of the Oil Spill Liability Tax

Taxpayers can rely on this information to calculate deposits of the oil spill liability tax for the second semimonthly period in September 2018 under the modified safe harbor deposit rule.

Sports Wagering

Recently, the Supreme Court ruled that the Professional and Amateur Sports Protection Act was unconstitutional. As a result, each state may decide whether to allow sports wagering. Sports wagering, like wagering in general, is subject to federal excise taxes, regardless of whether the activity is allowed by the state.

Exemption for Amounts Paid for Aircraft Management Services

The Tax Cut and Jobs Act, Pub. Law No. 115-97, made the following change: Effective December 23, 2017, certain payments made by an aircraft owner (or, in certain cases, a lessee) related to the management of private aircraft are exempt from the excise taxes imposed on taxable transportation by air.

Indoor Tanning Service Providers Must File a Federal Excise Tax Return

As of July 1, 2010, indoor tanning services are subject to a 10 percent excise tax under the Affordable Care Act.

Excise Summary Terminal Activity Reporting System (ExSTARS)

ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, states, and motor fuel industry, which details the movement of any product into or out of an IRS approved terminal. A facility control number (FCN) designates a storage location within the motor fuel, or renewable fuel production or the bulk transfer / terminal system. Information regarding the use of FCNs was made public by an announcement in the Federal Register on April 12, 2010.

Excise Tax Electronic Data Interchange (EDI) Guides (Pub. 3536)

Terminal Operators and Bulk Carriers refer to Publication 3536 for EDI filing requirements.

637 Registration Program

Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity.

Online Form 637 Registration Status Check

This web application provides the ability for businesses to confirm whether individuals or companies have a valid IRS registration.

Field Directive Federal Excise Tax on the Importation and Manufacture of Fishing and Archery Products

This updates the field directive that discusses the federal excise tax on the importation and manufacture of fishing and archery products.

Idling Reduction Devices Exempt from 12-percent Retail Excise Tax

The Environmental Protection Agency's (EPA) list of devices that reduce highway tractor idling is now available. These devices may be exempt from the 12-percent retail excise tax provided they meet the criteria set forth in section 4053(9) of the Internal Revenue Code.


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