Use of international air travel facilities. The tax on use of international air travel facilities has increased for amounts paid during 2005 to:

Domestic segment tax. For amounts paid for each domestic segment of taxable transportation of persons by air, the domestic segment tax is $3.20 per segment for transportation that begins in 2005.

Imported products table. The imported products table has been deleted from Appendix A of Pub. 510. It can be found in Regulations section 52.4682-3(f)(6).

Communication and air transportation taxes—uncollected tax report. Instructions have been added regarding the separate report that is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. See Uncollected Tax Report on page 5.

Sonar devices suitable for finding fish. The tax on sonar devices has been repealed. See Sports Fishing Equipment on page 22.

Fishing tackle boxes. The rate of tax on fishing tackle boxes has been decreased to 3% of the sales price and appears on its own line on Form 720 as IRS No. 114. See Sports Fishing Equipment on page 22.

Bows. The tax on bows has been revised to include quivers, broadheads, and points. See Bows, Quivers, Broadheads, and Points on page 23.

Arrow shafts and arrow components. Effective after March 31, 2005, there is a new tax on arrow shafts at $.39 per arrow shaft; and the tax on arrow components is repealed. See Arrow Shafts on page 23.

Taxable tires. Highway-type tires is renamed taxable tires and the computation of the tax has changed. The rate is $.0945 ($.04725 for biasply or super singles) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. See Taxable Tires on page 24.

Vaccines. Hepatitis A and influenza have been added to the list of taxable vaccines. See Vaccines on page 25.

Retail tax on heavy trucks, trailers, and tractors. Four classifications of truck body types have been designated as meeting the suitable for use standard and will be excluded from the retail tax. See Gross vehicle weight on page 25.

Fuel Taxes. See Fuel Taxes on page 9 for fuel tax changes.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication covers the excise taxes for which you may be liable during 2005. It covers the excise taxes reported on Form 720. It also provides information on wagering activities reported on Forms 11-C and 730.