FET on parts and accessories

March 15, 2022

NTEA receives FET inquiries related to parts and accessories rulings. As with most FET questions, solutions are vehicle-specific. Internal Revenue Service breaks FET into specific categories: taxable articles (i.e., truck chassis, truck bodies, trailer chassis, trailer bodies and tractors) and parts and accessories (sold on or in connection with chassis, bodies and tractors).

Federal Excise Tax (FET) Implications

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NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...

May 6, 2025

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

From an NTEA member We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax...

May 6, 2025

Federal Excise Tax (FET) Implications

Association News

House introduces bill to repeal 12% FET on trucks

Bipartisan Federal Excise Tax (FET) repeal legislation has been introduced by long-time advocate Rep. Doug LaMalfa (R-CA), along with Representatives Chris Pappas (D-NH), Darin LaHood (R-IL), Salud Carbajal (D-CA) and...

May 6, 2025

Federal Excise Tax (FET) Implications

FET on parts and accessories

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NTEA’s vehicle engineering and compliance resources provide solutions

Further manufacturing of used chassis previously subject to FET

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