Is there a Federal Excise Tax exclusion for used components?

April 28, 2021

Rose-Michele Nardi

Baker & Miller PLLC

We’re building a new truck for a customer consisting of a taxable truck chassis and body. The customer asked if they can supply a used axle to incorporate into the truck chassis. If we agree to accept the customer’s used axle, does Section 4051 tax (FET) still apply to the axle?

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