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?

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