Determining taxability of export sales

February 9, 2010

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

We are a dealership that generally sells trucks at retail. Recently, a Canadian dealer expressed an interest in purchasing several of our trucks. Would the Internal Revenue Service treat such sales as taxable under Internal Revenue Code Section 4051?

Federal Excise Tax (FET) Implications

Make NTEA your Association today and unlock access to exclusive resources, tools and insights.

Join online

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...

May 6, 2025

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

From an NTEA member We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax...

May 6, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

May 6, 2025

Federal Excise Tax (FET) Implications

Determining taxability of export sales

Recommended Articles

NTEA’s vehicle engineering and compliance resources provide solutions

Further manufacturing of used chassis previously subject to FET

Further manufacturing of used chassis previously subject to FET