Excise Tax Enquirer

Determining whether a vehicle is a truck or tractor

July 5, 2022
Rose-Michele Nardi
Baker & Miller PLLC
We want to sell a vehicle that can both tow a trailer and carry cargo on its chassis. The vehicle has a GVWR of 30,000 pounds and a GCWR of 50,000 pounds. Is the vehicle a truck or a tractor for purposes of the Section 4051 tax?
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