Is FET on incomplete chassis cabs treated as truck or tractor?

May 1, 2023

Rose-Michele Nardi

Weiner Brodsky Sidman & Kider PC

If we sell an incomplete chassis cab rated less than 33,000 pounds gross vehicle weight, and the purchaser certifies it will not use the chassis as a tractor, is that sufficient for the chassis to be treated as a nontaxable truck for FET purposes as addressed in Section 4051 of the Internal Revenue Code?

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