FET off-highway exemption

June 16, 2021

NTEA fields FET questions on off-highway vehicles, especially heavy-duty commercial vehicles, which spend a majority of time off main highways.

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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...

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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...

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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...

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FET off-highway exemption

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