Incomplete chassis cabs: Trucks or tractors for purposes of FET?

February 29, 2024

Rose-Michele Nardi

Mullins Law Group PLLC

We are a licensed truck dealer and want to sell a new incomplete chassis cab with a GVWR of 33,000 pounds or less. Our customer advised that the chassis will be completed as a truck. Can I sell the chassis as a nontaxable truck for purposes of Internal Revenue Service Internal Revenue Code Section 4051 FET?

Make NTEA your Association today and unlock access to exclusive resources, tools and insights.

Join online

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

From an NTEA member Is FET triggered by adding snowplow equipment to a used, previously taxable chassis? Probably not. In determining whether the addition of snowplow equipment to a used chassis will trigger FET, you...

September 1, 2025

Tech Trends

Federal Excise Tax (FET) on parts and accessories

Some NTEA members have asked about Federal Excise Tax (FET) as related to parts and accessories rulings. As with most FET questions, solutions are vehicle-specific. The Internal Revenue Service breaks FET into specific...

September 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Considerations when adding a new, taxable body to a used chassis

If we install a new, taxable body on a used chassis that was taxable when it was new, does the addition of that body “further manufacture” the chassis, so that IRC Section 4051 FET is triggered on the chassis? Does it...

July 3, 2025

Federal Excise Tax (FET) Implications

Incomplete chassis cabs: Trucks or tractors for purposes of FET?

Recommended Articles

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

Federal Excise Tax (FET) on parts and accessories

Considerations when adding a new, taxable body to a used chassis