Applying the 75% rule to a truck chassis and body separately

November 1, 2019

Rose-Michele Nardi

Baker & Miller PLLC

A customer asked us to repair a taxable truck with a very damaged body and slightly damaged chassis. Is it correct that Section 4051 tax is not triggered if the total cost of vehicle repairs is less than 75% of a new, similar truck?

Chassis Integrations

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