FET on dump bodies

NTEA receives questions regarding FET on dump bodies and their related accessories. Most upfitters know that a new large dump body going on a new chassis normally requires FET. Many of the questions revolve around new dump bodies and accessories like tailgate spreaders mounted on used chassis. By Internal Revenue Service definition, a new truck body is a potentially taxable item regardless of whether it is mounted on a used chassis. It is NOT a part and accessory.