Tech Connections
GCWR: What it means and where to find it
GCWR is the acronym for gross combination weight rating, but the meaning of the term can depend on who is asking the question.
May 6, 2025
Special rule for trailer and semitrailer resale
November 2, 2018
My company recently purchased a new, taxable semitrailer from the manufacturer and did not provide the seller with a resale certificate. We are not making any modifications to the semitrailer and plan to resell it. Will our resale trigger FET under Internal Revenue Code Section 4051?
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Further manufacturing of used chassis previously subject to FET
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 (FET) when new. The...
May 6, 2025
Vehicle overloading issues
Upfits by final-stage manufacturers and alterers involve the addition of permanently attached equipment. Properly certifying these vehicles to Canadian/Federal Motor Vehicle Safety Standards (C/FMVSS) and emissions...
March 28, 2025