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Issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans will file annually Form 720, Quarterly Federal Excise Tax Return, to report and pay the PCORI fee. The Form 720 will be due on July 31 of the year following the last day of the policy year or plan year.
Businesses. Any entity, whether a sole proprietorship, partnership, corporation, or a limited liability company, dealing in goods or services subject to federal excise taxes must file Form 720. This includes businesses involved in the sale of luxury goods, certain types of equipment, or specific services.
Tamil Nadu (/ˌtmɪl ˈnɑːduː/; Tamil: [ˈtamiɻ ˈnaːɽɯ], abbr. TN) is the southernmost state of India.
Tennessee (approved especially for use with zip code).
Excise taxes are independent of income taxes. Often, the retailer, manufacturer or importer must pay the excise tax to the IRS and file the Form 720. Some excise taxes are collected by a third party. The third party then sends the tax to the IRS and files the Form 720.
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Tennessee does not tax individuals earned income, so you are not required to file a Tennessee tax return since the Hall Tax in Tennessee has ended.
Who files Form 720? Your business needs to fill out IRS Form 720 if you sell goods or services that incur excise taxes. These products and services can include, but are not limited to: Telephone communications.
Who files Form 720? Whether you are a manufacturer, retailer, airline or any other business that deals in goods for which excise taxes are due, you have a responsibility to file a Quarterly Federal Excise Tax Return on Form 720 up to four times per year, depending on the circumstances.

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