Trailer and chassis are separate units and separate tax liabilities

February 6, 2002
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
​​​​​​​A customer has asked us to repair their trailer. The trailer body is badly damaged and we anticipate that the repair work will be extensive. The trailer chassis only needs a few, minor repairs. For purposes of determining whether our repair work will constitute further manufacturing, should we treat the chassis and body as one unit or as separate units?
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
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