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Excise Tax Enquirer
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Excise Tax Enquirer
How a trade-in will affect your FET calculations
We are selling a taxable truck, and the purchaser is paying a portion of the sales price with a trade-in vehicle. In negotiating...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Truck or tractor?
We sell completed vehicles that can both carry a load and tow a trailer. For purposes of Section 4051 tax (FET), does it matter...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Liftgates: Parts and accessories or mere combination?
We recently purchased a new, tax-paid truck to use in our business. We want to add a new power liftgate to the vehicle, but will...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
FET liability on a U.S. import from Canada
We are a U.S. company considering importing a truck from Canada and reselling it to a U.S. end user. If the vehicle we purchase...
Federal Excise Tax (FET) Implications
Risk Mitigation
Canada
Transport Canada
Canadian Regulations
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Excise Tax Enquirer
Determining crane taxability
How can we determine if the crane we install on a taxable truck chassis is subject to tax under Internal Revenue Code (IRC) 4051?
Federal Excise Tax (FET) Implications
Vocational Applications
Vehicle Upfitting Considerations
Excise Tax Enquirer
Vacuum equipment: Taxable or not?
Is vacuum equipment installed on a taxable chassis exempt from Federal Excise Tax (FET) under Section 4051?
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Sales to government entities
If a purchaser is a governmental entity, is the sale of an otherwise taxable truck exempt from Section 4051 tax?
General Regulation
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Mobile machinery vehicles and FET
A customer wants to purchase a standard highway truck chassis and said he will then modify it to satisfy the so-called mobile...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Mobile machinery exception requirements
Can you explain the basic requirements (and potential traps) of the so-called mobile machinery exception?
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
When are we required to provide a resale exemption certificate?
We are purchasing a taxable truck from a manufacturer for resale. Are we required to provide the manufacturer with a resale...
General Regulation
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