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Federal Excise Tax (FET) issues can be complex. So NTEA provides the work truck industry with FET information on trucks, tractors and trailers. Our staff engineers stand ready to help members with technical and FET questions.
NTEA is a founding member of an industry group leading the charge to repeal the 12% Federal Excise Tax (FET) on heavy-duty trucks. Repealing FET would reduce the acquisition cost of new trucks currently subject to the tax by 12% and allow purchasers to more readily integrate cleaner and safer vehicles into their fleet. Additionally, repeal would clear the way to better alternative funding mechanisms for highway repair and maintenance.
Get more insight into FET with these resources
Federal Excise Tax Guide
The first and only publication that takes a comprehensive look at the 12% tax that applies to work trucks, tractors and trailers. Sections include information on the “Suitable for Use” standard; the Six-Month Rule; the 75 percent rule; tax-free sales; and more.
A compilation of FET Bulletins, Quarterlies and Enquirers published since the new retail excise tax took effect on April 1, 1983. This manual is arranged in chronological order and indexed according to subject matter (in a three-ring binder with 8-1/2-inch x 11-inch sheets) for easy reference.
Articles of interest (some may require member login to view)
Are all APUs Exempt from FET?
FET on parts and accessories
Are accessory sales subject to Federal Excise Tax?
Accessing IRS Rulings online
Federal Excise Tax Guidelines for Tire Tax Credit on trucks and trailers subject to FET
Effects of New FMVSS Requirements
NTEA gives testimony at IRS hearing on proposed FET changes
FET on delivery charges
Can the Value of a Trade-In be Excluded From FET?
Preparing for an FET audit
for more legislative and regulatory information.
Contact us at 800-441-6832 or
with any questions.