Second Stage Manufacturer’s Statement of Origin (SSMSO)

Each month, NTEA receives inquiries about Federal Excise Tax (FET) as related to transportation/delivery charges. Solutions are typically fact-specific. In general, transportation and delivery charges of taxable articles...

There are two different dates on a final-stage and altered certification label. The first is the date of manufacture (the date the final-stage manufacturer or alterer completes work on the vehicle). The second is the...

Each month, NTEA receives questions on a variety of lighting requirements from members building work trucks. Many are seeking the proper location for a specific light on a truck or trailer body. In the past few months...