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Excise Tax Enquirer
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Excise Tax Enquirer
Are non-profit or charitable organizations exempt from FET?
We are a truck dealership that sells taxable trucks at retail. Is there an exemption from Internal Revenue Code (IRC) Section 4051...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
When are incomplete chassis-cabs considered nontaxable trucks?
We are a truck dealer that sometimes sells incomplete chassis-cabs to end-users. If the incomplete chassis-cab has a GVWR of less...
Chassis Integrations
General Regulation
Excise Tax Enquirer
Suitable for use - Determinations for dump bodies
We sell dump truck bodies at retail. Is it true that the Internal Revenue Service recently issued new guidelines governing...
Vehicle Upfitting Considerations
Vocational Applications
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Claiming tire tax credit on tax-exempt sales
We sell taxable trucks at retail. On occasion, we sell these trucks tax-free to state or local governments for their...
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Nontaxable truck or taxable tractor?
Is there any clear guidance to determine if a vehicle rated 33,000 pounds GVW should be treated as a nontaxable truck or a taxable...
General Regulation
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Appealing excise tax assessments
We appealed a tax assessment for Section 4051 excise tax, but the appeals officer assigned to our case seems unwilling to consider...
Federal Excise Tax (FET) Implications
General Regulation
Excise Tax Enquirer
Installing a wrecker crane on used chassis: Is it taxable?
We are installing a wrecker crane on a customer-owned used chassis with a GVWR of 34,000 pounds. The customer thinks there is a...
Federal Excise Tax (FET) Implications
Vehicle Upfitting Considerations
Used Vehicles
Chassis Integrations
Vocational Applications
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Excise Tax Enquirer
GVWR doesn’t necessarily determine taxability
We make retail sales on a certain model van body. We have sold a lot of this body model over the past 18 months and have always...
Gross Vehicle Weight Rating (GVWR)
Federal Excise Tax (FET) Implications
Excise Tax Enquirer
Off-highway vehicle exception focuses on design, not use
A customer recently inquired about buying three of our completed vehicles. When we sell this type of vehicle, we typically charge...
National Highway Traffic Safety Administration (NHTSA)
Excise Tax Enquirer
Parts, accessories and the Federal Excise Tax
We are a truck body distributor that sells new taxable bodies at retail. We do not sell used bodies. When we sell a new body, we...
Federal Motor Vehicle Safety Standard (FMVSS) Guidance
Federal Excise Tax (FET) Implications
General Regulation
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