GVWR doesn’t necessarily determine taxability

February 10, 2004
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
We make retail sales on a certain model van body. We have sold a lot of this body model over the past 18 months and have always installed it on trucks having a GVWR below 33,000 pounds. Therefore, we have never paid excise tax under Section 4051 on our prior sales of this body model. Recently, a customer requested that we install this body model on a chassis with a GVWR above 33,000 pounds. Would the sale of the body to that customer be taxable?
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

FET on lift axles

Adding lift axles to commercial trucks can create unexpected Federal Excise Tax (FET) considerations. Learn how IRS rules involving parts and accessories, further manufacturing, and vehicle modifications may affect tax...
November 1, 2026