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A customer recently inquired about buying three of our completed vehicles. When we sell this type of vehicle, we typically charge Section 4051 tax on the chassis and body. However, in this case the customer is willing to...

We are a truck body distributor that sells new taxable bodies at retail. We do not sell used bodies. When we sell a new body, we also often sell and install one or more body parts or accessories. In addition, some of our...

We are a distributorship that typically sells new, taxable truck bodies wholesale to truck dealers. However, we occasionally also sell new, taxable truck bodies directly to the end user. Recently, a customer was...

We are a trailer dealer with a number of out-of-state customers. Our retail sales of the trailers are subject to Section 4051 excise tax. We generally transport our taxable trailers to out-of-state customers from our...

Last month we were about to sell a new product at retail and were uncertain whether the sale would be subject to excise tax under Internal Revenue Code Section 4051. We needed an answer quickly so we called a local...

We are a truck dealership. For purposes of the sales invoice for one model of the chassis we sell, we specify a GVWR of 32,900 pounds, which is the GVWR specified by the manufacturer on its certification label. The...

​​​​​​​We are a new truck equipment distributorship, and we are establishing relationships with body manufacturers. Several manufacturers of taxable truck bodies have advised us that their sales of the bodies to us will...

​​​​​​​We are a trailer dealer. We want to take advantage of the tire tax credit under Section 4051(d), but we are not sure how the credit affects our calculation of the Section 4051 tax. Do we deduct the credit from the...

We are sometimes asked to rebuild badly damaged customer-owned semi-trailers (consisting of a semi-trailer chassis and a semi-trailer body). During the rebuilding process, we remove all the body parts and fabricate a new...

We install certain conveyor unloading systems on taxable bodies. The conveyors have extended horizontal reaches of 27 feet. They are principally used at job sites to move materials from the vehicles to which they are...