Excise Tax Enquirer

Installation not further manufacturing, but may trigger tax implications

December 7, 2001
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
​​​​​​​A customer wants us to install a cab shield on a used chassis that was previously subject to tax under Internal Revenue Code Section 4051. Is our installation of the cab shield an act of further manufacturing? Does such installation trigger tax liability under Section 4051?
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