Excise Tax Enquirer

When is a chassis cab an FET-taxable tractor?

August 30, 2018
Rose-Michele Nardi
Baker & Miller PLLC
We sell incomplete chassis cabs to an upfitter that completes them into trucks and sells them at retail. Is it correct that if the Manufacturer’s Statement of Origin/Certificate of Origin identifies the incomplete chassis cab as a truck with a GVWR of 33,000 pounds or less, Internal Revenue Service will not treat the sale of the incomplete chassis cab as taxable?
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