FET on tractors

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...

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...

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...