Excise Tax Enquirer

Taxable vehicle: Off-highway use doesn’t necessarily mean it’s nontaxable

September 1, 1998
Mark Sidman
Attorney
I have been told that a vehicle designed for off-road use will not be subject to Federal Excise Tax if it cannot be operated on public roads without first obtaining a special permit (as a result of its exceeding weight, height, width or length restrictions). Is this correct?
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