FET on glider kits

June 16, 2020

Some upfitters have been asked by customers to refurbish a used truck using a complete glider kit. These upfitters have inquired about their FET responsibility in such situations.

Federal Excise Tax (FET) Implications

Make NTEA your Association today and unlock access to exclusive resources, tools and insights.

Join online

Are 4221 tax-free sales treated as “taxable” when determining if a prior taxable sale or further manufacturing has occurred?

Recent legal developments have created new questions surrounding Federal Excise Tax (FET) treatment of Section 4221 tax-free sales. This article examines evolving IRS interpretations, discusses how these changes could...

July 1, 2026

Federal Excise Tax (FET) Implications

Association News

FET repeal introduced in Senate

Momentum continues to build for repealing the Federal Excise Tax (FET) on heavy-duty trucks as bipartisan legislation is introduced in the U.S. Senate. This article provides an update on the latest legislative...

July 1, 2026

Federal Excise Tax (FET) Implications

Tech Trends

Cargo partitions

Cargo partitions play an important role in protecting vehicle occupants, but what performance standards apply? This article examines regulatory guidance related to cargo partitions, reviews comparable industry...

July 1, 2026

Vehicle Engineering & Compliance

FET on glider kits

Recommended Articles

Are 4221 tax-free sales treated as “taxable” when determining if a prior taxable sale or further manufacturing has occurred?

FET repeal introduced in Senate

Cargo partitions