Excise Tax Enquirer

Taxable articles: Trucks sold to United States military

December 1, 1999
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
We are a truck dealership that sells new, customized trucks to the United States military for use in the U.S. Are trucks that are sold to the U. S. government exempt from the excise tax imposed on retail sales under IRC Section 4051(a)?
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