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?

Make NTEA your Association today and unlock access to exclusive resources, tools and insights.

Join online

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

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

From an NTEA member We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax...

May 6, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

May 6, 2025

Federal Excise Tax (FET) Implications

Unloading systems as taxable parts and accessories

Recommended Articles

NTEA’s vehicle engineering and compliance resources provide solutions

Further manufacturing of used chassis previously subject to FET

Further manufacturing of used chassis previously subject to FET