Excise Tax Enquirer

FET on parts and accessories on used customer-owned chassis

August 9, 2011
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
When we install a new taxable body on a customer-owned chassis, we sometimes also install one or more chassis parts or accessories. The customer-owned chassis are more than a year old and were taxable when new. We collect excise tax on the new bodies we sell at retail, but do not collect excise tax on our installation of the chassis parts or accessories. Is this correct?
THIS CONTENT REQUIRES NTEA MEMBERSHIP
Sign in for access
Not a member?
Make NTEA your Association today and unlock access to exclusive resources, tools and insights.
Join online

Recommended Articles

Tech Trends

New OEM bulletins

Ford Pro Special Vehicle Engineering (SVE), General Motors Upfitter Integration (GM UI) and Stellantis (Ram Professional) have released new and updated technical bulletins. Some may be helpful to NTEA member companies...
November 1, 2025
Tech Trends

FET on cranes

Federal Excise Tax (FET) on cranes can be confusing, particularly when determining whether or not to charge tax. The variety of sizes and applications of truck-mounted cranes often prompts questions about when cranes are...
November 1, 2025