For other versions of this document, see http://wikileaks.org/wiki/CRS-98-288 ------------------------------------------------------------------------------ 98-288 A CRS Report for Congress Received through the CRS Web Federal Excise Taxes and Statutory Exemptions March 20, 1998 Marie B. Morris Legislative Attorney American Law Division Congressional Research Service ~ The Library of Congress Abstract This report consists of a chart of selected federal excise taxes that apply to sales of goods and services. The report covers how each tax is imposed and whether there are statutory exemptions from the tax. There is a special emphasis on whether there are exemptions for federal agencies. The report does not cover details such as how the tax revenues are used, tax rates, effective dates, or sunset dates. The report does not cover payroll taxes such as social security, medicare, or unemployment taxes, nor does it include excise taxes which are used to regulate tax-exempt organizations or the excise tax on greenmail. Federal Excise Taxes and Statutory Exemptions Summary This report consists of a chart of selected federal excise taxes that apply to sales of goods and services. The chart is divided into two columns. The first indicates indicates how the taxes are imposed, and the second contains a general listing of statutory exemptions, with a special emphasis on whether there are statutory exemptions for federal agencies. This report does not cover such details as how the tax revenues are used, tax rates, effective dates, or sunset dates. The report does not cover payroll taxes such as social security, medicare, or unemployment taxes, nor does it include excise taxes which are used to regulate tax-exempt organizations or the excise tax on greenmail. The report does not cover expired taxes, such as those known as the superfund taxes. If available, CRS Reports containing more detailed information are cited in connection with each tax mentioned. Contents Passenger Vehicle Luxury Tax IRC § 4001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Diesel Fuel IRC §§ 4041(a)(1), 4081(a)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Gasoline Special Motor Fuels IRC § 4041(a)(2), 4081(a)(2)(A)(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Compressed Natural Gas IRC § 4041(a)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Methanol and Ethanol Fuel IRC §§ 4041(b)(2), 4081(c) . . . . . . . . . . . . . . . . . . . 3 Noncommercial Aviation Fuel Other than Gasoline IRC §§ 4041(c), 4091 . . . . . 3 Fuel Used in Commercial Transportation on Inland Waterways IRC § 4042 . . . . 3 Heavy Trucks and Trailers Sold at Retail IRC § 4051 . . . . . . . . . . . . . . . . . . . . . 4 Gas Guzzler Tax IRC § 4064(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Tires of the type Used on Highway Vehicles IRC § 4071 . . . . . . . . . . . . . . . . . . . 4 Coal IRC § 4121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Vaccines IRC § 4131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Sporting Goods IRC § 4161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Firearms IRC § 4181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Communications IRC § 4251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Transportation by Air IRC § 4261 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Transportation of Property by Air IRC § 4271 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Foreign Insurers IRC § 4371 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Wagering IRC § 4401 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Occupational Tax on Wagering IRC § 4411 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Ship Passengers Tax IRC § 4463 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Highway Use Tax IRC § 4481 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Ozone-Depleting Chemicals IRC § 4681 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Unregistered Obligations IRC § 4701 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Wagering Occupational Tax IRC § 4901 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Gallonage Taxes IRC § 5001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Wines IRC § 5041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Beer IRC § 5051 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Tobacco IRC § 5701 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Machine Guns, Destructive Devices, and Certain Other Firearms IRC §§ 5801, 5811 . . . . . . . . . . . . . . . . . . . . . 11 Federal Excise Taxes and Statutory Exemptions The chart below lists various federal excise taxes on retailers and manufacturers, the location of the tax in the Internal Revenue Code, a general rule as to who has to pay the tax, and a listing of statutory exemptions, with an indication of whether there are special exemptions for federal agencies. The general rule for federal agencies is contained in IRC § 4907. Under IRC § 4907, the taxes imposed by subtitle D of the Code, except the occupational tax on wagering imposed by IRC § 4411, do apply to agencies and instrumentalities of the United States unless there are specific statutory exemptions. Subtitle D includes most of the excise taxes in the Internal Revenue Code, but it does not cover taxes on alcohol, tobacco, firearms, and the greenmail taxes contained in subtitle E. IRC § 4221 contains five general exemptions from the excise taxes in chapters 31 and 32 of subtitle D. These include exemptions when the article is first sold (1) for use in further manufacture; (2) for export; (3) for use as supplies for vessels and aircraft; (4) to a state or local government for its exclusive use; and (5) to a nonprofit education organization for its exclusive use. The extent to which each of these exemptions applies to the relevant excise taxes is noted below. Passenger Vehicle Luxury Tax IRC § 4001 Imposed on first retail sale of any Exemptions: taxicabs, sales to federal, state and passenger vehicle with a sales price local governments for police, fire-fighting, above $30,000 (as adjusted for inflation search and rescue, or other law enforcement or since 1992). 1 public safety or public works activities. IRC § 4001(c) and (d). All 5 exemptions in IRC § 4221(a) apply. CRS-2 Diesel Fuel IRC §§ 4041(a)(1), 4081(a)(2) Imposed on any liquid other than Exemptions: previously taxed fuel, IRC § gasoline sold by any person to an owner, 4041(a)(1)(B); school buses, intracity operator, or lessee of a diesel-powered transportation, IRC § 4041(a)(1)(C); fuel used highway vehicle or diesel-powered train on a farm for farming purposes, IRC § 4041(f); for use as fuel in the vehicle or train or supplies for vessels (including military aircraft) used by any person as a fuel if there was of war of the United States or any foreign no prior taxable sale of fuel [IRC § nation, vessels employed in fisheries or 4041]. Also imposed upon removal of whaling, vessels (including civil aircraft) taxable fuel from a refinery or terminal, engaged in foreign trade or between Atlantic or entry of taxable fuel into the United and Pacific ports of the U.S., or between the States. [IRC § 4081] Special rates for U.S. and its possessions, IRC § 4041(g)(1); for trains and buses. Additional tax for the exclusive use of any state, political Leaking underground storage tank trust subdivision, or the District of Columbia for use fund (LUST taxes).2 as fuel, IRC § 4041(g)(2); for export or shipment to a possession of the U.S., IRC § 4041(g)(3); sold to a nonprofit educational organization for its exclusive use, or with respect to use by a nonprofit educational organization for use as a fuel, IRC § 4041(g)(4); aircraft museums, IRC § 4041(h); sold for use in a helicopter or fixed-wing aircraft transporting passengers to and from rural airports, or when transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil or gas, or the planting, cultivation, cutting, or transportation of, or caring for, trees providing the helicopter does not take off from or land at a facility eligible for assistance under the Airport and Airway Development Act of 1970, IRC § 4041(l); off-highway business use, IRC § 4041(b). None of the 5 exemptions in IRC § 4221(a) apply to the tax in IRC §§ 4041 or 4081; however, exemptions similar to 2-5 are contained in IRC § 4041(g). IRC § 4041(j) specifically imposes taxes on sales at retail by the United States. CRS-3 Gasoline Special Motor Fuels IRC § 4041(a)(2), 4081(a)(2)(A)(i) After June 30,1998: tax on any liquid Exemptions: Same as above, except for the bus other than kerosene, gas oil, or fuel oil, exemptions. sold for use as fuel in a motor vehicle or motor boat or used as such a fuel. [IRC § 4041(a)(2)]. General rate on gasoline. Special rates for aviation gasoline, liquefied petroleum gas, liquefied natural gas. Additional LUST taxes.3 Compressed Natural Gas IRC § 4041(a)(3) Imposed on compressed natural gas sold Exemptions: Same as diesel fuel. No tax on use by any person to an owner, operator, in school buses or buses for intracity lessee, or user of a motor vehicle or transportation, IRC § 4041(a)(3)(B). motorboat for use as fuel.4 Methanol and Ethanol Fuel IRC §§ 4041(b)(2), 4081(c) Imposed on special motor fuels which Exemptions: Same as special motor fuels. are at least 85 percent methanol, ethanol, or other alcohol produced from a substance other than petroleum or natural gas. LUST taxes.5 Noncommercial Aviation Fuel Other than Gasoline IRC §§ 4041(c), 4091 Imposed on the sale of kerosene or other Exemptions: Same as diesel fuel, but no bus or non-gasoline aviation fuel by the off-highway business use exemptions, which is producer or importer or on any use by a logical since they don't use aviation fuel. producer which has not been taxed. LUST tax.6 Fuel Used in Commercial Transportation on Inland Waterways IRC § 4042 Imposed on any liquid used by any Exemptions: Vessels with draft of more than 12 person as a fuel in a vessel in feet, passenger vessels, state or local commercial waterway transportation. government use, tugboats moving LASH and LUST tax.7 SEABEE barges released by ocean-going carriers to pick up or deliver international cargoes. All 5 exemptions in IRC § 4221 apply. CRS-4 Heavy Trucks and Trailers Sold at Retail IRC § 4051 First retail sale of automobile truck Exemptions: Exclusions for trucks weighing chassis, automobile truck bodies, truck 33,000 pounds or less; trailers weighing 26,000 trailer and semitrailer chassis, truck pounds or less, replacement parts or accessories, trailer and semitrailer bodies, tractors of parts and accessories priced at less than $1,000, the kind chiefly used for highway IRC § 4051(a), (b); camper coaches for self- transportation in combination with propelled mobile homes; feed, seed, and trailer or semitrailer. fertilizer equipment for use on farms; house trailers; ambulances, hearses; concrete mixers, trash containers; rail trailers and rail vans. IRC § 4053. All 5 exemptions in IRC § 4221 apply, but 4 (state and local governments) and 5 (nonprofit educational organizations) will not apply after October 1, 1999. Gas Guzzler Tax IRC § 4064(a) Imposed on the sale by the manufacturer Exemptions for use by the United States or by a of each automobile and limousine at States or local government for police or law rates based on projected fuel economy of enforcement purposes; ambulances, ambulance- the model of vehicle. hearses; emergency uses prescribed by the IRS (including firefighting). IRC § 4064(b)(1). All 5 exemptions under IRC § 4221 apply. IRC § 4293 does not authorize Secretary of Treasury to provide exemption from this tax for the U.S. Tires of the type Used on Highway Vehicles IRC § 4071 Imposed on tires of the type used on Exemptions: All 5 exemptions under IRC § highway vehicles, if wholly or partially 4221 apply, but exemptions 4 (sale to a state or made of rubber, sold by the local government for the exclusive use of a state manufacturer, producer, or importer. or local government) and 5 (sales to a nonprofit Rate is based on weight of the tire.8 educational organization will not apply on or after October 1, 1999; Tires sold for use on intercity, local, and school buses are not subject to tax. IRC § 4221(e)(3). Exemption for tires of extruded tiring with an internal wire fastening agent. IRC § 4073. Under IRC § 4293, Secretary of Treasury may exempt tires purchased for the exclusive use of the United States if the tax will cause a substantial burden or expense which can be avoided by granting tax exemption and the full benefit of the exemption will accrue to the U.S. CRS-5 Coal IRC § 4121 Coal from mines located in the U.S. sold Exemptions: Tax does not apply to lignite, by the producer. Tax is a rate per ton imported coal. No other exemptions. Reg. § based on type of mine--underground, 48.4121-1(b)(1). IRC § 4293 does not authorize surface, etc. U.S. exemptions for this tax. Vaccines IRC § 4131 Imposed on taxable vaccines sold by the Exemptions: Under IRC § 4221, exemption 1, manufacturer, producer, or importer for sales for resale or further manufacture, applies. use or warehousing in the United States. Exemption 2 applies, but there is no exemption Taxable vaccines include any vaccine for vaccines exported to U.S. possessions. containing diphtheria toxoid, tetanus Exemptions 3 - 5 do not apply. IRC § 4293 toxoid, pertussis bacteria or specific authorizes the Secretary of Treasury to exempt pertussis antigens, polio virus, any sales to the U.S. for the exclusive use of the vaccine against measles, mumps, United States if the tax will cause a substantial rubella, hepatitis B, chicken pox, any burden or expense which can be avoided by HIB vaccine. granting tax exemption and the full benefit of the exemption will accrue to the U.S. Sporting Goods IRC § 4161 Imposed on sale of sport fishing Exemptions: All 5 exemptions in IRC § 4221. equipment, including electric outboard IRC § 4225 exempts articles of native Indian motors or sonar devices suitable for handicrafts manufactured or produced by finding fish; on the sale of any bow Indians on Indian reservations or in Indian which has a draw weight of 10 pounds or schools or by Indians under the jurisdiction of more; on the sale of any shaft, point, the United States Government in Alaska. IRC § nock, or vane used in the manufacture of 4293 authorizes the Secretary of Treasury to any arrow which measurers over 18 exempt sales to the U.S. FOR the exclusive use inches or is suitable for use with a bow of the United States if the tax will cause a with a draw weight of 10 pounds or substantial burden or expense which can be more, by the manufacturer, producer, or avoided by granting tax exemption and the full importer. benefit of the exemption will accrue to the U.S. CRS-6 Firearms IRC § 4181 Imposed on the sale of pistols, revolvers, Exemptions: Does not apply to weapons on other firearms, shells and cartridges by which a transfer tax under IRC § 5811 has been the manufacturer, producer or importer.9 paid (machine guns and short-barreled firearms); to any items purchased with funds appropriated for a military department of the U.S. IRC § 4182. All 5 exemptions in IRC § 4221 apply. IRC § 4293 authorizes the Secretary of Treasury to exempt sales to the U.S. FOR the exclusive use of the United States if the tax will cause a substantial burden or expense which can be avoided by granting tax exemption and the full benefit of the exemption will accrue to the U.S. Communications IRC § 4251 Local telephone service, toll (long- Exemptions: IRC § 4253 exempts coin-operated distance) telephone service, and telephones, news services, services furnished to teletype- writer exchange service an international organization or to the American (Including prepaid phone cards).10 National Red Cross, telephone service which originates within a combat zone from a member of the Armed Forced of the United States, nonprofit hospitals, state and local governments, and the District of Columbia, nonprofit educational organizations, services used by a common carrier, telephone or telegraph company or television or radio broadcasting station or network in the conduct of its business as such. IRC § 4293 permits the Secretary of Treasury to exempt taxes imposed on services furnished to the United States if the taxes will cause substantial burden or expense which can be avoided by granting exemption and the full benefit of the exemption will accrue to the U.S. CRS-7 Transportation by Air IRC § 4261 Imposed on percentage of value of Exemptions: Taxable transportation tax and taxable transportation, plus a fixed domestic segment tax only apply when amount for each domestic segment. transportation begins and ends in the U.S. Imposed on use of international travel Domestic segment tax not imposed on segments facilities in the U.S.11 to and from rural airports. No tax on transportation by helicopter when transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil or gas, or the planting, cultivation, cutting, or transportation of, or caring for, trees providing the helicopter does not take off from or land at a facility eligible for assistance under the Airport and Airway Development Act of 1970. No tax on skydiving transportation. IRC §§ 4261(e), (f), (g), 4262, 4263. No tax on transportation by aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line. IRC § 4281. Transportation of Property by Air IRC § 4271 Imposed on the amount paid for the No tax on transportation when providing transportation of property by air, which emergency medical services by helicopter, or transportation begins and ends in the by a fixed-wing aircraft equipped for and U.S. exclusively dedicated on that flight to acute emergency medical services. IRC § 4261(g). No tax on transportation for skydiving. IRC § 4261(h). No tax on transportation by aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line. IRC § 4281. No tax on transportation by air for other members of an affiliated group (providing the owner does not hire out the aircraft to persons who are not members of the affiliated group. IRC § 4282. Foreign Insurers IRC § 4371 Imposed on each policy of insurance, Exemptions: IRC § 4373 exempts any amount indemnity bond, annuity contract or which is effectively connected with a trade or policy or reinsurance issued by any business in the United States unless the amount foreign insurer or reinsurer. Rate is exempt from U.S. taxes pursuant to treaty. depends on the type of policy . IRC § 4374 exempts the United States or any agency or instrumentality from liability for the tax. CRS-8 Wagering IRC § 4401 Excise tax on percentage of amount of Exemptions: State-licensed parimutuel wagers; wager. Rate is .25% on legal wagers; coin-operated devices; state lotteries, IRC § 2% on illegal wagers. 4402. Occupational Tax on Wagering IRC § 4411 Imposed on any person who is liable for Exemptions: IRC § 4907 exempts federal the tax under IRC § 4401 or who is agencies and instrumentalities. engaged in receiving wagers for or on behalf of any person liable for the tax. Ship Passengers Tax IRC § 4463 Tax of $3 per passenger on commercial Exemptions: IRC § 4472(a)(1)(A) exempts passenger vessels on trips which extend voyages on any vessel owned or operated by the over 1 or more nights or trips which United States, a state, or any agency or transport passengers engaged in subdivision thereof. gambling aboard a vessel beyond the territorial waters of the U.S. Highway Use Tax IRC § 4481 Imposed on the use of any highway Exemptions: IRC § 4483(b) authorizes the motor vehicle which (together with any Secretary of Treasury to exempt vehicles used trailers customarily used with that type by the United States if the imposition of the tax of vehicle) has a taxable gross weight of will cause substantial burden or expense which at least 55,000 pounds; higher tax on can be avoided by granting tax exemption and vehicles over 75,000 pounds. the full benefit of such exemption will accrue to the U.S. IRC § 4483(a) exempts state and local governments. IRC § 4483(c) exempts certain transit type buses. IRC § 4483(d) exempts trucks used for less than 5,000 miles on public highways and exempts agricultural vehicles used less than 7,500 miles on public highways. IRC § 4483(e) provides for lower taxes on logging trucks and trucks based-plated in a contiguous foreign country. Ozone-Depleting Chemicals IRC § 4681 Imposed on any ozone-depleting Exemptions: Use in further manufacture, use in chemical sold or used by the inhalers, products to be exported, and for manufacturer, producer, or importer, and products recovered or used in certain recycling any imported taxable product sold or activities. IRC § 4682. used by the importer. Unregistered Obligations IRC § 4701 Imposed on any person who issues a Regulation 26 CFR §46.4701-1(b) states that registration-required obligation which is "person" includes all governmental entities. not in registered form. CRS-9 Wagering Occupational Tax IRC § 4901 Imposed on persons engaged in the trade IRC § 4907 states that any tax imposed by this or business subject to the wagering tax subtitle, except the tax imposed by IRC § 4411, under IRC § 4411. shall apply to any agency or instrumentality of the U.S. unless the agency or instrumentality is granted by statute a specific exemption from such tax. Gallonage Taxes IRC § 5001 Imposed on all distilled spirits produced IRC § 7510 is cited as exempting use by the in or imported into the United States at United States. IRC § 5066 exempts use by a rate of $13.50 per proof gallon.12 foreign embassies. IRC § 5214(a)(1) permits exemption for denatured spirits for export, for use in manufacture of chemical substances, for use in arts and industries and fuel, light, and power; (a)(2) exempts nonbeverage use by the United States or any governmental agency, any state, political subdivision, the District of Columbia;(a)(3) exempts nonbeverage use of any educational organization or for use of any scientific university or college of learning, for any laboratory use in scientific research, for use at hospitals, blood banks, sanitariums, pathological laboratories, clinics operated for charity. Many other exemptions, including transfers for export, to foreign trade zones, for use of vessels and aircraft, see IRC § 5211- 5214. CRS-10 Wines IRC § 5041 Imposed on all wines having not in Exemptions: Cider, family use, experimental or excess of 24 percent alcohol by volume, research use. IRC § 5042. IRC § 5362(c) in bond in, produced in, or imported exempts use by the United States or any agency into, the United States. Different rates thereof; exempts use for analysis, testing, depending on type and alcohol content. research, or experimentation by the governments of the states and the District of Columbia, or any political subdivision or agency; use in the production of vinegar, use in experimental or research purposes by scientific universities or colleges of learning or institutions of scientific research; for export, for transfer to foreign trade zones, for use of certain vessels and aircraft. IRC § 5362(e) permits exemption of for use by foreign embassies. Several other exemptions in same section. Beer IRC § 5051 Beer brewed or produced, and removed Exemptions: Export, unfit for beverage use, for consumption or sale, within the laboratory analysis, research, development, or United States, or imported into the testing, personal or family use. IRC § 5053. 19 United States. Rate per barrel, with U.S.C. § 1309 permits exemption of supplies of lower rate on certain small domestic vessels or aircraft operated by the United States; producers.13 vessels of the United States employed in fisheries or whaling or engaged in foreign trade or certain other trade; aircraft registered in the United States and engaged in foreign trade or certain other trade; supplies of vessels of war of any foreign nation or foreign vessels in fisheries, whaling, foreign trade; supplies of foreign aircraft engaged in foreign trade or certain other trade. Although not cited as such, IRC § 7510 may provide exemption for use by the United States. Unable to find specific IRC sections analogous to those providing exemptions for distilled spirits and wine. Tobacco IRC § 5701 Imposed on various tobacco products Exemptions: Employee use, experimental manufactured in or imported into the purposes IRC § 5704(a); transfers under bond U.S. Different rates for cigars, for consumption in a foreign country, Puerto cigarettes, cigarette papers, tubes, Rico, Virginia Islands, a possession of the U.S., smokeless tobacco, pipe tobacco or beyond the jurisdiction of the internal revenue laws of the U.S. IRC § 5704(b). IRC § 7510 may provide an exemption for use by the United States. CRS-11 Machine Guns, Destructive Devices, and Certain Other Firearms IRC §§ 5801, 5811 Occupational tax on every importer, Exemptions: Persons can be exempted from the manufacturer, and dealer in firearms occupational tax if they establish that their IRC § 5801; transfer tax on transfers of business is conducted exclusively with, or on firearms IRC § 5811; tax on making a behalf of, the United States or any department, firearm IRC § 5821. independent establishment, or agency, IRC § 5851; transfers to the United States or any department, independent establishment, or agency are exempt from the transfer tax, IRC § 5852; transfers to a state, possession of the U.S., a political subdivision, any official police organization of such government entity engaged in criminal investigations are exempt from the transfer tax, IRC § 5853(a); firearms may be exported without payment of the transfer tax, IRC § 5854; firearms may be made without paying the making tax if they are made by or on behalf of a state, possession of the U.S. any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations, IRC § 5853(b). IRC § 5851 permits the Secretary of Treasury to relieve any person manufacturing firearms for, or on behalf of, the U.S. from complying with any provision of chapter 53 in the conduct of such business. CRS-12 Endnotes 1.For additional information, see CRS Report 96-733, History and Economics of U.S. Excise Taxation of Luxury Goods. 2.For additional information, see CRS Report 97-824, Transportation Fuel Taxes: What the Taxpayer Relief Act Has Wrought; CRS Report 97-194, The Tax Treatment of Alternative Transportation Fuels; and CRS Report 97-472, Leaking Underground Storage Tank Trust Fund (LUST). 3.For additional information, see reports cited in Note 2 and CRS Report 97-853, Federal Excise Taxes on Gasoline and the Highway Trust Fund: A Short History. 4.For additional information, see reports cited in Note 2. 5.For additional information, see reports cited in Note 2 and CRS Report 97-416, Federal Tax Incentives for Alcohol Fuels. 6.For additional information, see CRS Report 97-657, Aviation Taxes and Airport and Airway Trust Fund. 7.For additional information, see reports cited in Note 2. 8.For additional information, see CRS Report 97-897, Federal Excise Tax on Tires: Where the Rubber Meets the Road. 9.For additional information, see CRS Report 97-506, Wildlife Restoration Projects Fund. 10.For additional information, see CRS Report 97-250, Federal Excise Taxes Imposed on Telephone Service: Are Revenues Dedicated for Defense Spending? 11.For additional information, see CRS Report 97-854, The Taxpayer Relief Act of 1997: An Overview and CRS Report 97-657, Aviation Taxes and the Airport and Airway Trust Fund. 12.For additional information, see CRS Report 97-331, Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates. 13.For additional information, see CRS Report 97-582, Beer Excise Taxes: Proposed Reduction in Rates. ------------------------------------------------------------------------------ For other versions of this document, see http://wikileaks.org/wiki/CRS-98-288