Excise Tax Enquirer

Status of FET on glider kits litigation

August 31, 2020
Rose-Michele Nardi
Baker & Miller PLLC
No court yet appears to have issued a ruling on whether the so-called 75% rule applies to an article produced with a glider kit. However, a court in one glider case issued a preliminary ruling that interprets certain aspects of the 75% rule.
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