Liftgates: Parts and accessories or mere combination?

March 2, 2018
Rose-Michele Nardi
Transport Counsel PC
We recently purchased a new, tax-paid truck to use in our business. We want to add a new power liftgate to the vehicle, but will not make any other modifications. Is it true that a power liftgate is exempt from Section 4051 tax (FET)?
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

Tech Trends

FET on cranes

Federal Excise Tax (FET) on cranes can be confusing, particularly when determining whether or not to charge tax. The variety of sizes and applications of truck-mounted cranes often prompts questions about when cranes are...
November 1, 2025