Use Form 6197 to figure the gas guzzler tax. The gas guzzler tax is imposed on the sale, use, or lease by the manufacturer or importer of an automobile of a model type that does not meet certain standards for fuel economy. Automobiles imported for business or personal use are subject to the tax. Current Revision Form 6197 PDF Recent Developments None at this time Other Items You May Find Useful All Form 6197 Revisions About Form 720, Quarterly Federal Excise Tax Return Other Current Products