Tax liability considerations when refurbishing chassis

April 12, 2015

Rose-Michele Nardi

Transport Counsel PC

We are overhauling a customer-owned chassis. The original chassis had a GVWR of less than 33,000 pounds, making it non-taxable. Most of the chassis will be rebuilt with new materials, but a few original components will be retained. As the renovated chassis will have a GVWR of more than 33,000 pounds, will the used components be subject to Section 4051 tax?

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

Join online

Pickup box removal information

It can be a challenge to determine which vehicles are eligible for pickup box removal and what conformance limitations apply. At time of publication, only Ford, General Motors (GM) and Ram offer pickups with pickup box...

October 1, 2025

Chassis Integrations

Whitepaper

Snowplow season: Considerations for upfitting four-wheel drive trucks

We hear from upfitters that customers often believe four-wheel-drive trucks are factory-prepped for plow attachment. However, that isn’t always the case. Since not every four-wheel-drive truck comes with a factory...

September 1, 2025

Vehicle Upfitting Considerations

Excise Tax Enquirer

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

Federal Excise Tax (FET) Implications

Tax liability considerations when refurbishing chassis

Recommended Articles

Pickup box removal information

Snowplow season: Considerations for upfitting four-wheel drive trucks

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