Excise Tax Enquirer

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?
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