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Excise Tax Enquirer
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Excise Tax Enquirer
Is a GVWR less than a trailer’s combined axle capacities an FET concern?
We are a trailer dealer, and for one model we will begin to sell, the gross vehicle weight established by the manufacturer is less...
Gross Vehicle Weight Rating (GVWR)
Gross Combined Weight Rating (GCWR)
Vehicle Certification
Federal Excise Tax (FET) Implications
Vehicle Upfitting Considerations
Vehicle Specification
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Excise Tax Enquirer
Installation of a fifth wheel and the Six-Month Rule
A customer asked us to install a fifth wheel on a taxable truck chassis the company just purchased. Would our installation trigger...
Federal Excise Tax (FET) Implications
Chassis Integrations
Vehicle Upfitting Considerations
Excise Tax Enquirer
Applying the 75% rule to a truck chassis and body separately
A customer asked us to repair a taxable truck with a very damaged body and slightly damaged chassis. Is it correct that Section...
Chassis Integrations
Excise Tax Enquirer
Application and calculation of the 4% presumed markup on manufacturer sales
We are a truck body manufacturer that sells truck bodies directly to end users as well as dealers for resale. For our dealer sales...
Vehicle Weight Calculation
Excise Tax Enquirer
Which platform bodies meet the suitable for use standard?
We understand platform truck bodies 21 feet long or less are not taxable under Internal Revenue Code (IRC) 4051. What about a 22-...
Federal Excise Tax (FET) Implications
Vehicle Upfitting Considerations
Excise Tax Enquirer
Owner vs. modifier: FET liability when non-taxable chassis is converted to taxable
We purchased a non-taxable truck chassis. Prior to reselling the vehicle, we plan to have an unrelated entity perform slight...
Federal Excise Tax (FET) Implications
Risk Mitigation
Chassis Integrations
Excise Tax Enquirer
Is there a registration requirement for tax-free resale?
In order to sell an otherwise taxable truck under Internal Revenue Code (IRC) 4051 as a tax-free sale for resale, do either I or...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Taxable use and addition of lift axle
We purchased a new truck for use in our business. The vehicle was not subject to Section 4051 tax (FET) because its GVWR was at or...
Vehicle Certification
Vehicle Upfitting Considerations
Vehicle Specification
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Special rule for trailer and semitrailer resale
My company recently purchased a new, taxable semitrailer from the manufacturer and did not provide the seller with a resale...
Gross Combined Weight Rating (GCWR)
Excise Tax Enquirer
When is a chassis cab an FET-taxable tractor?
We sell incomplete chassis cabs to an upfitter that completes them into trucks and sells them at retail. Is it correct that if the...
Chassis Integrations
Federal Excise Tax (FET) Implications
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