Excise Tax Enquirer

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?
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