Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.
Find out more about the various databases and programs listed below for Excise Tax:
Hot News
Online Form 637 Registration Status Check - This new web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration. Click on the above link for additional information on the 637 registration program.
Excise Summary Terminal Activity Reporting System (ExSTARS)
What is ExSTARS?
ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, States, and Motor Fuel Industry, which details the movement of any liquid product into or out of an IRS approved terminal.
Who is required to use ExSTARS?
Terminal Operators and Bulk Fuel Carriers (pipeline, vessel and barge operators) are required to file monthly information returns - Fuel Transaction Reports.
When to file?
Not later than the end of the month following transaction(s).
How to file?
-
-
-
A test cycle will be used to test the exchange of files between the electronic filer and the IRS prior to submitting production files. These tests will ensure the successful submission of qualifying electronic Form720-TO, and Form 720-CS information returns.
-
Paper submission of Form 720-TS and/or 720-CS
Why is filing required?
Online Excise Summary Terminal Activity Reporting System (ExSTARS)
Logon to Your Account -ExSTARS Users
Additional Resources
ExSTARS - Frequently Asked Questions (FAQs)
Publication 3536,Excise Tax Guide
Approved ExSTARS Transmitters and Software Developers
Back To Top
Terminal Control Number (TCN) Database
The ExSTARS system requires monthly filing approved terminal operators and bulk carriers to report from an approved terminal with a Terminal Control Number. The TCN database contains terminal control numbers and locations for IRS approved terminals.
Back To Top
637 Registration Program
Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity. Taxpayers may use Form 637, Application for Registration for Tax-Free Transaction Under Chapter 32 of the Internal Revenue Code, to apply for registration for activities under sections 4101, 4222, and 4682 of the Internal Revenue Code.
The address to mail your Form 637, Application for Registration (For Certain Excise Tax Activities) to the IRS is:
Internal Revenue Service Center
Excise Operations Unit - Form 637 Application
Cincinnati, OH 45999.
Online Form 637 Registration Status Check
This web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.
Back To Top
Excise Tax On-line Exchange (ExTOLE)
The IRS administers a data repository for States to exchange motor fuel tax related information. 100% of the ExTOLE data originates from a particular State, and is available to other States under disclosure agreements between States. This system focuses on the exchange of state information not related to IRS tax matters. No IRS return information is contained within the ExTOLE application. For additional information on the type of information housed for States, refer to ExTOLE
Logon to Your Account -ExTOLE Users
Back To Top
Excise Electronic Data Interchange Application and Participation
Electronic Data Interchange (EDI) is the chosen method of transmitting the required excise tax return information to the IRS. The EDI Guide is designed to provide the general requirements, specifications, and procedures for the electronic filing of Internal Reveunue Service (IRS) Forms 720-TO (Terminal Operator Report) and720-CS (Carrier Summary Report).
Back To Top
Additional Resources
Forms and Publications
Helpful links to forms and publications relevant to the motor fuel industry.
Changes to Excise Tax Rates for 2003
The following changes are effective after December 31, 2002, and will appear on Form 720 or in the Instructions for Form 720 for the 1st quarter of 2003, and on Form 8849 (Schedules 1, 3, and 4), revised January 2003.
Changes to Excise Tax Rates for 2001
These changes are effective after December 31, 2000, and will be shown on Form 720 for the 1st quarter of 2001. The fuel tax changes will also be shown on the next revision of Form 8849.
Back To Top
| 
