Tax-free sales: Registration requirements for non-profit educational organizations

February 1, 1998

Mark Sidman

Attorney

We sell heavy-duty trucks (50,000 pounds gross vehicle weight and larger) to non-profit educational organizations. Is it true that such sales can now be made tax-free without registration with the IRS and without obtaining a certificate from the buyer?

Federal Excise Tax (FET) Implications

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

Join online

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

From an NTEA member Is FET triggered by adding snowplow equipment to a used, previously taxable chassis? Probably not. In determining whether the addition of snowplow equipment to a used chassis will trigger FET, you...

September 1, 2025

Tech Trends

Federal Excise Tax (FET) on parts and accessories

Some NTEA members have asked about Federal Excise Tax (FET) as related to parts and accessories rulings. As with most FET questions, solutions are vehicle-specific. The Internal Revenue Service breaks FET into specific...

September 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Considerations when adding a new, taxable body to a used chassis

If we install a new, taxable body on a used chassis that was taxable when it was new, does the addition of that body “further manufacture” the chassis, so that IRC Section 4051 FET is triggered on the chassis? Does it...

July 3, 2025

Federal Excise Tax (FET) Implications

Tax-free sales: Registration requirements for non-profit educational organizations

Recommended Articles

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

Federal Excise Tax (FET) on parts and accessories

Considerations when adding a new, taxable body to a used chassis