Excise Tax Enquirer

Further manufacture: Tractor to straight truck with taxable dump body after Jan. 1, 1998

February 1, 1999
Mark Sidman
Weiner, Brodsky, Sidman & Kider, P.C.
Our distributorship bought a used tractor from a dealer. We extended the wheelbase, modified the tractor into a straight truck rated 40,000 pounds gross vehicle weight and installed a taxable dump body. We don’t know whether tax was previously paid on the used tractor. Do we have to charge tax on the modified tractor when we resell it?
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