How does the off-highway exemption apply?

This Excise Tax Enquirer article explores considerations related to Federal Excise Tax (FET) and tax-exempt sales involving certain nonprofit educational organizations. It discusses factors that may affect whether a...

NTEA’s Propane Truck Builders Association (PTBA) represents manufacturers and suppliers of propane delivery vehicles, addressing complex federal regulations that impact the design, manufacture, inspection and repair of...

This member-submitted question explores how federal excise tax (FET) under Internal Revenue Code Section 4051 may apply to subsequent sales of trucks, trailers, and related chassis or bodies that were previously subject...