Excise Tax Enquirer

We sell certain aerial devices at retail. Is an aerial device considered a taxable part or accessory (and therefore subject to a...

​​​​​​​A customer wants us to install a cab shield on a used chassis that was previously subject to tax under Internal Revenue...

Can you explain the difference between a letter ruling and a revenue ruling?

We purchased a one-year-old truck with a gross vehicle weight rating (GVWR) below 33,000 pounds. We modified the truck so that it...

​​​​​​​One year ago we purchased a taxable truck from a dealer for use in our business. Now we need to convert the truck into a...

A couple of months ago, a trucking company approached us about leasing a tractor from us for use in its business. We subsequently...

We install power liftgates on used trucks, and we occasionally sell the power liftgates without installation. We know that the...

We sell hoists at retail that we mount on used, customer-owned truck chassis that are above 33,000 pounds GVWR. The hoists are...

We sell at retail certain vehicles that have GVWRs of 32,000 pounds and are often used to tow trailers. However, these vehicles...

We sell certain self-unloading trucks to farmers, who use them primarily to haul farm products, such as seed potatoes, sugar beets...