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Excise Tax Enquirer
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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
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
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