Use of
international air travel
facilities. The tax on use
of international air travel
facilities has increased for
amounts paid during 2005 to:
- $14.10 per person
for flights that begin
or end in the United
States or
- $7.00 per person for
domestic segments that
begin or end in Alaska
or Hawaii (applies only
to departures).
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repealed.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arrow components is repealed.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.
Comments
and suggestions.
We welcome your comments
about this publication and
your suggestions for future
editions.
You can email us at
*taxforms@irs.gov.
Please put “
Publications
Comment” on the
subject line.
You can write to us at the
following address:
Internal Revenue Service
TE/GE and Specialty
Forms and Publications
Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave.
NW, IR-6406
Washington, DC 20224
We respond to many letters
by telephone. Therefore, it
would be helpful if you
would include your daytime
phone number, including the
area code, in your
correspondence.
Useful Items - You
may want to see:
Publication
-
378
Fuel Tax Credits and
Refunds
-
509
Tax Calendars for 2005
Form
(and Instructions)
-
11-C
Occupational Tax and
Registration Return for
Wagering
-
637
Application for
Registration (For
Certain Excise Tax
Activities)
-
720
Quarterly Federal Excise
Tax Return
-
720X
Amended Quarterly
Federal Excise Tax
Return
-
730
Monthly Tax Return for
Wagers
-
1363
Export Exemption
Certificate
-
2290
Heavy Highway Vehicle
Use Tax Return
-
2290-SP
Declaracion del Impuesto
sobre el Uso de
Vehiculos Pesados en las
Carreteras
-
2290-FR
Declaration d'Impot sur
L'utilisation des
Vehicules Lourds sur les
Routes.
-
4136
Credit for Federal Tax
Paid on Fuels
-
6197
Gas Guzzler Tax
-
6478
Credit for Alcohol Used
as Fuel
-
6627
Environmental Taxes
-
8849
Claim for Refund of
Excise Taxes, and
Schedules 1-3, 5, and 6
-
8864 (new)
Biodiesel Fuels Credit
Information
Returns
-
Form 720-TO,
Terminal Operator Report
-
Form 720-CS,
Carrier Summary Report
See
How To Get Tax Help near
the end of this publication for
information about getting
publications and forms.
