Is there a registration requirement for tax-free resale?

February 26, 2019
Rose-Michele Nardi
Baker & Miller PLLC
In order to sell an otherwise taxable truck under Internal Revenue Code (IRC) 4051 as a tax-free sale for resale, do either I or the purchaser need to be registered with Internal Revenue Service (IRS)?
THIS CONTENT REQUIRES NTEA MEMBERSHIP
Sign in for access
Not a member?
Make NTEA your Association today and unlock access to exclusive resources, tools and insights.
Join online

Recommended Articles

Association News

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...
May 6, 2025