Special rule for trailer and semitrailer resale

November 2, 2018

Rose-Michele Nardi

Baker & Miller PLLC

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?

Gross Combined Weight Rating (GCWR)

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