Skip to main content
MENU
CLOSE
Utility Navigation
Shop
Join
My Profile
Search
Sign In
Main navigation
Topics
Menu
Topics Overview
Industry Insights
Industry Insights
Topics
Industry Insights Overview
Commercial Vehicle Market Forecasts
Vocational Market Insights
Work Truck Industry Overview
Advanced Vehicle & Fuel Technology
Advanced Vehicle & Fuel Technology
Topics
Advanced Vehicle & Fuel Technology Overview
Emissions Reduction
Fuel Type Considerations
Vehicle Data/Telematics
Vehicle Energy & Power Management
Vehicle Lightweighting
Vehicle Optimization
Vehicle Safety Systems
Vehicle Engineering & Compliance
Vehicle Engineering & Compliance
Topics
Vehicle Engineering & Compliance Overview
Chassis Integrations
Drive and Duty Cycle
Federal Motor Vehicle Safety Standard (FMVSS) Guidance
Gross Combined Weight Rating (GCWR)
Gross Vehicle Weight Rating (GVWR)
Risk Mitigation
Total Cost of Ownership
Used Vehicles
Vehicle Certification
Vehicle Specification
Vehicle Upfitting Considerations
Vehicle Weight Calculation
Vocational Applications
Government Regulations
Government Regulations
Topics
Government Regulations Overview
US
US
Government Regulations
US Overview
California Air Resources Board (CARB) Regulations
Environmental Protection Agency (EPA) Regulations
Federal Excise Tax (FET) Implications
General Regulation
National Highway Traffic Safety Administration (NHTSA)
Canada
Canada
Government Regulations
Canada Overview
Canadian Regulations
National Safety Mark (NSM)
Transport Canada
Data & Reports
Menu
Data & Reports Overview
Reports & Guides
Reports & Guides
Data & Reports
Reports & Guides Overview
Canada Regulatory Compliance Guide
Commercial Vehicle Certification Guide
F/CMVSS 111 Resources
Federal Excise Tax Guide
Federal Motor Vehicle Safety Standard (FMVSS) Guide
OEM Chassis Considerations Guide
Truck Equipment Handbook
U.S./Canada Federal Lighting Guide
Vehicle Specification Process Guide
VIN Compliance Manual
View All Reports & Guides
Market Data & Industry Statistics
Market Data & Industry Statistics
Data & Reports
Market Data & Industry Statistics Overview
Market Data Dashboard
OEM Monthly Data Input
Whitepapers
Whitepapers
Data & Reports
Whitepapers Overview
Connecting the DOTs: Relating the roles of U.S. federal transportation agencies to the work truck industry
How ADAS and other new vehicle technologies may affect future commercial vehicle upfits
Implications of rerating vehicle GVWR and GAWRs
View all Whitepapers
Articles
Articles
Data & Reports
Articles Overview
Further manufacturing of used chassis previously subject to FET
GCWR: What it means and where to find it
House introduces bill to repeal 12% FET on trucks
View all Articles
Directories & Tools
Menu
Directories & Tools Overview
Directories
Directories
Directories & Tools
Directories Overview
Member Directory
MVP Member Directory
Chassis Manufacturer Directory
Conversion Hoist Directory
Dump Body Hoist Directory
Operating Division Directory
Tools & Programs
Tools & Programs
Directories & Tools
Tools & Programs Overview
Weight Calcluator Tools
Vehicle Life Cycle Cost Tool
WorkTruckCert and Vehicle Certification Labels
Member Verification Program (MVP)
Commercial Insurance Solutions
PartnerShip Shipping Solutions
Uniform and Facility Services
Forms
Forms
Directories & Tools
Forms Overview
Record of Motor Vehicle Manufacturing
Truck & Equipment Receiving Report Form
Truck Delivery Report Form
Events & Training
Menu
Events & Training Overview
In-Person Events
In-Person Events
Events & Training
In-Person Events Overview
Work Truck Week
Green Truck Summit
Commercial Vehicle Upfitting Summit
Executive Leadership Summit
View Event Calendar
On-Demand Courses
On-Demand Courses
Events & Training
On-Demand Courses Overview
Truck Equipment 101
Truck Equipment 201
Truck Frame Fundamentals Series
Truck Equipment (TE) Electrical Basics
Truck Frame Fundamentals Online Course
Webinars
Weight Distribution Fundamentals Online Course
Videos
Live Training
Live Training
Events & Training
Live Training Overview
Webinars
Work Truck Industry Welder Certification Program
Webinars
Webinars
Events & Training
Webinars Overview
Upcoming Webinars
Webinar Recordings
About
Menu
About Overview
About NTEA
About NTEA
About
About NTEA Overview
About the Industry
Board of Directors & Governance
Staff Directory
Advocacy
NTEA Press Releases
Fleet Advisory Council
Industry Glossary
Contact Us
Operating Divisions
Operating Divisions
About
Operating Divisions Overview
Ambulance Manufacturers Division (AMD)
American Institute of Service Body Manufacturers (AISBM)
Articulating Crane Council of North America (ACCNA)
Generation Next
Green Truck Association (GTA)
Manufacturers Sales Representatives Council (MSRC)
Mid-Size Bus Manufacturers Association (MSBMA)
Propane Truck Builders Association (PTBA)
Snow Control Equipment Manufacturers Committee (SCEMC)
Telescopic Service Crane Manufacturers Group (TSCMG)
Van Body Manufacturers Division (VBMD)
Membership
Membership
About
Membership Overview
Member Benefits
Join NTEA
Technical Resources
Federal Excise Tax (FET) Resources
Vehicle Certification Resources
Fleet Resources
Member Verification Program
Media & Advertising
Media & Advertising
About
Media & Advertising Overview
NTEA News Magazine
Advertise With Us
Digital Ad Opportunities
Media Resources
Connect on Social
Breadcrumb
Home
Excise Tax Enquirer
Placeholder.
Excise Tax Enquirer
Is installation labor cost FET excludable?
In connection with our sale of a new body that’s subject to Internal Revenue Code Section 4051 FET, our customer requests that we...
Chassis Integrations
Federal Excise Tax (FET) Implications
Vehicle Upfitting Considerations
Excise Tax Enquirer
Taxability of refuse packer truck bodies and the suitable for use test
Is it correct that no refuse packer body is subject to Federal Excise Tax (FET)?
Vehicle Upfitting Considerations
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Importation of Canadian-manufactured trucks
We’re considering purchasing Canadian-manufactured trucks in Canada, and importing them to the United States. If these trucks had...
Canada
Canadian Regulations
Excise Tax Enquirer
Six-month rule and $1K taxable threshold on parts and accessories
Under the so-called six-month rule, parts and accessories installation on a taxable truck chassis typically will trigger FET if...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Is there a Federal Excise Tax exclusion for used components?
We’re building a new truck for a customer consisting of a taxable truck chassis and body. The customer asked if they can supply a...
Federal Motor Vehicle Safety Standard (FMVSS) Guidance
Federal Excise Tax (FET) Implications
Used Vehicles
General Regulation
Excise Tax Enquirer
Are uninstalled parts and accessories taxable?
A customer wants to purchase a taxable body and, at the same time, an uninstalled body part/accessory. The uninstalled part or...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
No resale exemption certificate and the six-month rule
We are a dealer that recently purchased a taxable truck chassis for resale. However, when we purchased the truck chassis, we did...
General Regulation
Excise Tax Enquirer
Status of FET on glider kits litigation
No court yet appears to have issued a ruling on whether the so-called 75% rule applies to an article produced with a glider kit...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Understanding feed, seed and fertilizer exemption as it applies to a body
If we sell a new body and chassis to a purchaser intending to use it to transport feed, seed or fertilizer, can we sell the...
General Regulation
Excise Tax Enquirer
Is the mobile machinery exemption for FET still valid?
Does the so-called mobile machinery exemption for Section 4051 tax (Federal Excise Tax or FET) still exist for certain vehicles on...
General Regulation
Federal Excise Tax (FET) Implications
Pagination
Previous page
‹‹
Page 3
Next page
››