Excise Tax Enquirer

Unloading systems as taxable parts and accessories

April 4, 2002
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
We install certain conveyor unloading systems on taxable bodies. The conveyors have extended horizontal reaches of 27 feet. They are principally used at job sites to move materials from the vehicles to which they are attached to various elevated heights (windows, roofs, etc.). Are such conveyors taxable parts and accessories under Internal Revenue Code Section 4051?
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