Claiming tire tax credit on tax-exempt sales

February 10, 2005

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

We sell taxable trucks at retail. On occasion, we sell these trucks tax-free to state or local governments for their exclusive use, in accordance with the requirements under Internal Revenue Code Section 4221(a)(4). With respect to such tax-free sales, can we claim a tire tax credit under IRC Section 4051(d)?

Federal Excise Tax (FET) Implications

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