FET body safe harbor rules

December 7, 2021

NTEA’s technical services department receives questions on taxation of specific body and equipment sales. Because the body and equipment seller is responsible to collect and submit the 12% FET to Internal Revenue Service, it’s important to understand your potential FET responsibilities.

Federal Excise Tax (FET) Implications

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

Association News

House introduces bill to repeal 12% FET on trucks

Bipartisan Federal Excise Tax (FET) repeal legislation has been introduced by long-time advocate Rep. Doug LaMalfa (R-CA), along with Representatives Chris Pappas (D-NH), Darin LaHood (R-IL), Salud Carbajal (D-CA) and...

May 6, 2025

Federal Excise Tax (FET) Implications

FET body safe harbor rules

Recommended Articles

NTEA’s vehicle engineering and compliance resources provide solutions

Further manufacturing of used chassis previously subject to FET

House introduces bill to repeal 12% FET on trucks