Table of Contents

• Publication 510 - Introductory Material
  • What's New
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
  • Excise Taxes Not Covered
    • Heavy Highway Vehicle Use Tax
    • Wagering Tax and Occupational Tax
• 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
      • Credits or Refunds
    • 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
      • Certificate for Commercial Aviation and Exempt Uses
      • Credits or Refunds
    • Special Motor Fuel/Alternative Fuel
      • 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
    • Biodiesel Sold as But Not Used as Fuel
  • 2.   Fuel Tax Credits and Refunds
    • Gasoline and Aviation Gasoline
      • Ultimate Purchasers
      • Sales by Registered Ultimate Vendors
      • Credit Card Purchases
    • Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
      • Ultimate Purchasers
      • Sales by Registered Ultimate Vendors
      • Credit Card Purchases
    • Diesel-Water Fuel Emulsion
    • Kerosene For Use in Aviation
      • Kerosene For Use in Commercial Aviation
      • Sales by Registered Ultimate Vendors
      • Credit Card Purchases
    • Special Motor Fuel/Alternative Fuel
    • Compressed Natural Gas (CNG)
    • Refunds of Second Tax
      • Optional reporting.
      • Providing information.
    • Definitions of Nontaxable Uses
      • On a Farm for Farming Purposes (No. 1)
      • Off-Highway Business Use (No. 2)
      • Export (No. 3)
      • In a Boat Engaged in Commercial Fishing (No. 4)
      • In Certain Intercity and Local Buses (No. 5)
      • For Diesel Fuel or Kerosene in a Qualified Local Bus (No. 6)
      • In a School Bus (No. 7)
      • For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)
      • In Foreign Trade (No. 9)
      • Certain Helicopter and Fixed-Wing Aircraft Uses (No. 10)
      • In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
      • Exclusive Use by a Nonprofit Educational Organization (No. 13)
      • Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
      • In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
      • In Military Aircraft (No. 16)
      • For Use in the Production of Special Motor Fuels/Alternative Fuels (No. 17)
      • In Commercial Aviation (Other Than Foreign Trade)
      • Use in a Train
    • Alcohol Fuel Mixture Credit
      • Volume of alcohol.
    • Biodiesel Mixture Credit
    • Alcohol Fuel Credit
      • Volume of alcohol.
      • Qualified ethanol fuel production.
      • Cooperative election to allocate the small ethanol producer credit to patrons.
      • Failure to use for qualifying purposes.
    • Biodiesel Fuel Credit
      • Qualified agri-biodiesel fuel production.
      • Cooperative election to allocate the small agri-biodiesel producer credit to patrons.
      • Failure to use for qualifying purposes.
    • Renewable Diesel Credits
    • Alternative Fuel Credits
    • Filing Claims
      • General Information
      • Claiming A Refund
      • Claiming a Credit on Form 4136
      • Including the Credit or Refund in Income
      • Example
• Part Two -   Excise Taxes Other Than Fuel Taxes
  • 3.   Environmental Taxes
    • Oil Spill Liability Tax
    • ODCs
      • Taxable Event
      • Credits or Refunds
      • 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
      • Credits or Refunds
  • 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
    • 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.
    • 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
• Part Three -   Quarterly Filing Information
  • 10.   Filing Form 720
    • Attachments to Form 720.
    • Conditions to allowance.
  • 11.   Payment of Taxes
    • How To Make Deposits
    • When To Make Deposits
      • Example.
    • Amount of Deposits
      • Safe Harbor Rule
  • 12.   Penalties and Interest
  • 13.   Examination and Appeal Procedures
  • 14.   Rulings Program
  • 15.   How To Get Tax Help
  • 16.   Appendix
• Index