How does the off-highway exemption apply?

From an NTEA member We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax...

This standard applies to truck tractors with a gross vehicle weight rating (GVWR) of greater than 11,793 kilograms (26,000 pounds), and buses with a GVWR greater than 11,793 kilograms (26,000 pounds). However, it does...

From an NTEA member If a vehicle is unable to maintain highway speeds, can it be treated as a so-called “off-highway vehicle” that is not subject to Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET)? Not...