Are chassis and body parts/accessories subject to FET?

November 6, 2023

Rose-Michele Nardi

Baker & Miller PLLC

A customer wants us to install a new body subject to Internal Revenue Service (IRS) Internal Revenue Code (IRC) Section 4051 FET on a used chassis. While we are installing the new body, the customer also wants us to install a part/accessory on the new body and a part/accessory on the used chassis. Are both parts and accessories taxable?

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