How to determine if a vehicle is a tractor for FET purposes

April 11, 2012
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
Does a vehicle’s designation as a truck or a tractor matter for purposes of applying the Section 4051 tax? If yes, how do you determine whether a vehicle is a truck or tractor, if it can be used both for carrying cargo on the chassis and towing a trailer? 
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