FET on new replacement truck bodies

January 9, 2015
NTEA’s staff engineers receive questions about Federal Excise Tax (FET) on replacement bodies. Some members are unsure as to whether or not to charge tax, believing that because they are installing a new body on a used chassis, the body is a replacement part or accessory and, therefore, not subject to tax. This is not true, though, as bodies are considered separate primary taxable articles by the Internal Revenue Service.
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