Excise Tax Enquirer

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?
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