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IRS.gov Website
Index of Publication 510 - Excise Taxes
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T
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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.
,
Baggage,
The tax does not apply to excess baggage...
Bonus tickets,
Bonus tickets.
Credits or refunds,
Credits or refunds.
Exemptions,
Exemptions.
Export,
The tax does not apply to payments for transportation...
Fixed-wing aircraft,
Fixed-wing aircraft uses.
Hawaii,
Transportation between the continental U.S. and Alaska or Hawaii.
,
Transportation within Alaska or 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,
A travel agency that is an independent broker...
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
Alcohol Fuel Credit,
Alcohol Fuel Credit (Cellulosic Biofuel Producer Credit, only)
Alternative fuel credit,
Alternative fuel credit (liquefied hydrogen only).
Alternative fuel mixture credit,
Alternative fuel mixture credit (liquefied hydrogen only).
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,
Qualified blood collector organizations.
,
Exclusive use by a qualified blood collector organization (No. 11).
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.
Cellulosic Biofuel Producer Credit,
Cellulosic biofuel producer credit.
Chemicals, ozone-depleting,
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,
If taxed kerosene for use in aviation is...
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),
United States (defined),
For environmental tax purposes, United States...
Examination procedures,
Examination and Appeal Procedures
Excluded liquid,
An excluded liquid is either of the following....
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.
F
Farming,
On a farm for farming purposes (No. 1).
Federal government,
Federal, state, and local government.
Fishing,
In a boat engaged in commercial fishing (No. 4).
Fishing rods and fishing poles.,
Fishing rods and fishing poles.
Fishing tackle boxes,
Fishing tackle boxes.
Fixed-wing aircraft,
Fixed-wing aircraft uses.
Floor stocks tax:
Ozone-depleting chemicals,
Floor Stocks Tax
Floor stocks, ODCs,
Foreign trade,
In foreign trade (No. 9).
Form:
1363,
The tax does not apply to payments for transportation...
4136,
Claiming a Credit on Form 4136
6197,
Gas Guzzler Tax
,
Form 6197.
,
Attachments to Form 720.
637,
Registration for certain activities.
6478,
Alcohol Sold as But Not Used as Fuel
6627,
Attachments to Form 720.
,
720,
Form 6197.
,
Filing Form 720
,
Claiming A Refund
720X,
Form 720X.
8849,
Claiming A Refund
8864,
Biodiesel Sold as But Not Used as Fuel
Form 720:
Attachments,
Attachments to Form 720.
Due dates,
Due dates.
Final return,
Final return.
Schedule A,
Schedule A, Excise Tax Liability, is used...
Schedule C,
Schedule C, Claims, is used to make claims....
Schedule T,
Schedule T, Two-Party Exchange Information...
Free tax services,
How To Get Tax Help
Fuels:
Alternative fuel,
Other Fuels (Including Alternative Fuels)
Diesel,
Diesel Fuel and Kerosene
Diesel-water fuel emulsion,
Diesel-Water Fuel Emulsion
For use in aviation,
Kerosene for Use in Aviation
Gasoline,
Gasoline and Aviation Gasoline
Kerosene,
Diesel Fuel and Kerosene
Other Fuels,
Other Fuels (Including Alternative Fuels)
Used on inland waterways,
The tax on inland waterways fuel use applies...
G
Gambling,
The second situation involves voyages on...
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,
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,
In most situations, the amount claimed as...
Indoor tanning services,
Indoor Tanning Services Tax
Information returns, liquid products,
Information Returns
Inland waterways,
The tax on inland waterways fuel use applies...
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
Military aircraft,
In military aircraft (No. 16).
Mobile radio telephone service,
Mobile radio telephone service.
More information,
See:
Tax help
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,
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
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,
Keep at your principal place of business...
Refiner, defined,
Refiner.
Refinery, defined,
Refinery.
Refunds,
Claiming A Refund
Refunds of second tax,
Refunds of Second Tax
Registered ultimate vendor,
Registered ultimate vendor.
,
Sales by Registered Ultimate Vendors
Registrant,
Taxable fuel registrant.
Registrant, defined,
Registrant.
Registration,
Registration Requirements
Form 637,
Registration for certain activities.
Registration-required obligations,
A registration-required obligation is any...
Related persons:
Heavy trucks,
Related person.
Sport fishing equipment,
Related person.
Removal, defined,
Removal.
Retail tax:
Credits or refunds,
Credits or refunds.
Heavy trucks,
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,
The transportation charges pursuant to the...
Delivery costs,
Delivery, insurance, installation, retail...
Discounts,
Discounts, rebates, and similar allowances...
Installation costs,
Delivery, insurance, installation, retail...
Insurance costs,
Delivery, insurance, installation, retail...
Local advertising charges,
Local advertising charges. A charge made...
Manufacturers excise tax,
Manufacturers taxes based on sale price.
Rebates,
Discounts, rebates, and similar allowances...
Retail dealer preparation costs,
Delivery, insurance, installation, retail...
Warranty charges,
Charges for warranty paid at the purchaser's...
School bus,
In a school bus (No. 7).
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 includes all the...
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,
State use.
,
Registered ultimate vendor (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:
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,
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.
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,
Transmix means a by-product of refined products...
Travel agency,
A travel agency that is an independent broker...
TTY/TDD information,
How To Get Tax Help
Two-party exchanges,
Two-party exchanges.
,
Two-party exchanges.
U
Ultimate purchaser,
Ultimate purchasers may make claims for the...
Uninterrupted international air transportation,
Uninterrupted international air transportation.
,
Military personnel on international trips.
Used other than as a fuel:
Diesel fuel and kerosene,
For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 8).
Uses, nontaxable:
Alternative fuels,
Other Fuels (Including Alternative Fuels)
Aviation gasoline,
Gasoline and Aviation Gasoline
Diesel fuel,
Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
Diesel-water fuel emulsion,
Diesel-Water Fuel Emulsion
Gasoline,
Gasoline and Aviation Gasoline
Kerosene,
Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
Kerosene for use in aviation,
Ultimate purchasers.
Liquefied petroleum gas (LPG),
Other Fuels (Including Alternative Fuels)
Other Fuels,
Other Fuels (Including Alternative Fuels)
V
Vaccines:
Credit or refund,
Credit or refund.
Manufacturers tax,
Vaccines
Vehicles:
Gas guzzler,
Gas Guzzler Tax
Imported,
Imported automobiles.
Law enforcement,
Vehicles not subject to tax.
Vendors, registered ultimate,
Registered ultimate vendor.
,
Sales by Registered Ultimate Vendors
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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