Is a GVWR less than a trailer’s combined axle capacities an FET concern?

February 28, 2020
Rose-Michele Nardi
Baker & Miller PLLC
We are a trailer dealer, and for one model we will begin to sell, the gross vehicle weight established by the manufacturer is less than the weight threshold for taxable trailers (26,000 pounds). But it’s also less than combined weight capacities of the axles. We have not modified (and do not plan to) the trailers after purchasing them from the manufacturer. Based on the manufacturer’s gross vehicle weight, we would not charge FET on our sale of these trailers. Should we be concerned about the GVWR established by the manufacturer?
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