Parts & accessories: Roll-off hoists on used tandem axle chassis

May 9, 2001

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

We sell hoists at retail that we mount on used, customer-owned truck chassis that are above 33,000 pounds GVWR. The hoists are used with roll-off trash containers. We know the trash containers are exempt from excise tax under IRC Section 4053(6). Does Section 4053(6) also exempt the hoists?

Make NTEA your Association today and unlock access to exclusive resources, tools and insights.

Join online

NTEA’s AISBM helps ensure continuation of pickup box removal programs

Primarily composed of utility, service and crane body manufacturers, AISBM works closely with OEMs on issues relating to utility/service body installation on chassis.

May 6, 2025

Association News

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...

May 6, 2025

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

From an NTEA member We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax...

May 6, 2025

Federal Excise Tax (FET) Implications

Parts & accessories: Roll-off hoists on used tandem axle chassis

Recommended Articles

NTEA’s AISBM helps ensure continuation of pickup box removal programs

NTEA’s vehicle engineering and compliance resources provide solutions

Further manufacturing of used chassis previously subject to FET