When are incomplete chassis-cabs considered nontaxable trucks?

October 6, 2005

Rose-Michele Nardi

Weiner Brodsky Sidman Kider PC

We are a truck dealer that sometimes sells incomplete chassis-cabs to end-users. If the incomplete chassis-cab has a GVWR of less than 33,000 pounds and does not have any of the equipment listed in Treas. Reg. Section 145.4051-1(e)(1)(ii)(A) – (E), is the chassis-cab treated as a nontaxable truck?

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

Join online

Can transportation/delivery charges be excluded from FET?

Determining the taxable sale price for Federal Excise Tax (FET) purposes can become complicated when transportation and delivery charges are involved. This article explores how delivery arrangements can affect FET...

September 1, 2026

Federal Excise Tax (FET) Implications

Association News

NTEA’s SCEMC works with chassis OEMs on snowplow installation programs

Successful snowplow upfitting depends on coordination among equipment manufacturers, chassis OEMs, distributors, and installers. Learn how NTEA’s Snow Control Equipment Manufacturers Committee (SCEMC) works with OEMs to...

September 1, 2026

Chassis Integrations

Tech Connections

Pulsating brake lights: Know who can – and can’t – legally install them

Learn who can legally install brake-activated pulsating warning lamps on commercial vehicles under FMCSA exemptions and why vehicle builders, final-stage manufacturers/alterers, dealers, and repair businesses cannot...

August 13, 2026

When are incomplete chassis-cabs considered nontaxable trucks?

Recommended Articles

Can transportation/delivery charges be excluded from FET?

NTEA’s SCEMC works with chassis OEMs on snowplow installation programs

Pulsating brake lights: Know who can – and can’t – legally install them