Excise Tax Enquirer

Installation of a fifth wheel and the Six-Month Rule

December 27, 2019
Rose-Michele Nardi
Baker & Miller PLLC
A customer asked us to install a fifth wheel on a taxable truck chassis the company just purchased. Would our installation trigger tax under Internal Revenue Code (IRC) 4051?
THIS CONTENT REQUIRES NTEA MEMBERSHIP
Sign in for access
Not a member?
Make NTEA your Association today and unlock access to exclusive resources, tools and insights.
Join online

Recommended Articles

Association News

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...
May 6, 2025
Association News

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...
May 6, 2025