Tech Connections
GCWR: What it means and where to find it
GCWR is the acronym for gross combination weight rating, but the meaning of the term can depend on who is asking the question.
May 6, 2025
Who is responsible for taxes during semi-trailer rebuilding?
July 3, 2002
We are sometimes asked to rebuild badly damaged customer-owned semi-trailers (consisting of a semi-trailer chassis and a semi-trailer body). During the rebuilding process, we remove all the body parts and fabricate a new body from all-new parts and materials supplied from our inventory. The rebuilt body is greater than 26,000 pounds GVWR. If the customer retains title to the semi-trailer throughout the rebuilding process, can we still be liable for any resulting tax on the rebuilt body under Internal Revenue Code Section 4051?
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Vehicle overloading issues
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