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“Q” QUESTIONNAIRE (02-01-2006)
First retailer seller od certain heavy vehicles..
Review Form 637, "Application for Registration" for any updates or changes. This includes Part I, II, and III. Attach the updates or changes to questionnaire. Document any updates or changes since last visitation.
Who prepares Form 720 and/or Form 8849? __________________________________________________________________________________________________________________________________________________________________________________________
Do you have any related companies or owners who incur any excise tax? If so, name the company, owner, their TIN, and the type of tax they report. __________________________________________________________________________________________________________________________________________________________________________________________
Do you sell or plan to sell any taxable articles to a related company? If so, explain.
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Has your company's excise, employment, or income tax returns been examined by the State or IRS during the previous five years? If so, what were the results of the examination?
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Who are your suppliers of trucks, truck bodies, incomplete chassis, trailers, trailer bodies, or semi-tractors? (name, address, telephone number, and contact person)
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Do you mount truck bodies to a chassis for a customer when the customer provides either component? If so, how do you account for the federal excise tax?
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Do you modify trailers or truck chassis (including adding axles) for customers? If so, how does the company determine if it is a taxable event?
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How do you account for any subsequent work performed on the vehicle either in-house or by subcontractors within 6 months of the first retail sale? If so, how?
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Do you or any subsidiaries lease heavy trucks, tractors, or trailers? If so, are they to related parties?
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Do you import or export any new or used trucks, tractors, trailers, bodies, or chassis? If so, explain and provide any export documents.
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Do sell additional tires as parts or accessories? If so, are the tires imported?
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How does the company calculate the retail sales price of units subject to federal excise tax (including tire credit)? If company uses a worksheet, attach a blank copy to show the method used. (Valuation of trade-ins, installment sales, etc.). Who computes the FET on any sale?
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Do you make tax-free sales?
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Do you secure exemption certificates for these tax-free sales? If not, explain.
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Do you sell vehicles on consignment? If so, how is the federal excise tax determined?
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Do you purchase trucks, tractors, trailers, bodies, or chassis for your own use? If so, is the company paying federal excise tax on the taxable vehicles?
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TIN - DATE -
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Title | "Q" QUESTIONNAIRE |
| Author | National Office Excise |
| File Modified | 0000-00-00 |
| File Created | 2021-01-30 |