Excise Tax Enquirer

Can transportation/delivery charges be excluded from FET?

September 1, 2026
Rose-Michele Nardi
Mullins Law Group PLLC
Determining the taxable sale price for Federal Excise Tax (FET) purposes can become complicated when transportation and delivery charges are involved. This article explores how delivery arrangements can affect FET treatment, including situations where a chassis moves through a dealership or is shipped directly from the manufacturer to the end user.
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