Parts & accessories: Liftgates - When to tax and when not to tax

June 7, 2001

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

We install power liftgates on used trucks, and we occasionally sell the power liftgates without installation. We know that the liftgates are parts or accessories, but we are unsure on which sales the lift gates are taxable under IRC Section 4051. Would you please provide us with some general guidelines to help us determine when we should charge tax on the sale of the liftgates?

Federal Excise Tax (FET) Implications

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Parts & accessories: Liftgates - When to tax and when not to tax

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