Nontaxable truck or taxable tractor?

November 1, 2004

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

Is there any clear guidance to determine if a vehicle rated 33,000 pounds GVW should be treated as a nontaxable truck or a taxable tractor? I believe the Internal Revenue Service was reviewing this issue to provide more direction. Are there any new developments?

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