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.
THIS CONTENT REQUIRES NTEA MEMBERSHIP
Sign in for access
Not a member?
Make NTEA your Association today and unlock access to exclusive resources, tools and insights.
Join online

Recommended Articles

Tech Trends

Cargo securement requirements

Body manufacturers periodically seek requirements regarding cargo securement for relevant design features and performance to incorporate into new products. Commercial customers routinely make similar requests of...
August 1, 2025
Tech Trends

Commercial vehicle length and width exclusive items

When customers consult NTEA member companies about size and weight limits for their vehicles, exclusions for length and width routinely are discussed to make determinations on a given vehicle build. Key details The...
August 1, 2025