Replacement fifth wheels not taxable

January 2, 1999

Mark Sidman

Attorney

Our dealership sells taxable tractors, truck bodies and chassis to a large trucking company. On occasion, one of our salesmen will take an order for a tractor (outfitted with a fifth wheel) and for one or more fifth wheels that will be used by the customer for other vehicles it already owns. We’ve been told we must charge the 12% FET on parts and accessories that we sell along with a taxable tractor or truck. Is this true?

Federal Excise Tax (FET) Implications

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Replacement fifth wheels not taxable

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