Understanding feed, seed and fertilizer exemption as it applies to a body

July 10, 2020

Rose-Michele Nardi

Baker & Miller PLLC

If we sell a new body and chassis to a purchaser intending to use it to transport feed, seed or fertilizer, can we sell the vehicle without paying Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET)? Does it make a difference if the purchaser certifies his/her intended use of the vehicle?

General Regulation

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