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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...

Two months ago, my company purchased a new trailer from a dealer for use in our business. The sale of the trailer by the dealer to us was taxable under Internal Revenue Code Section 4051. Unfortunately, the trailer we...

​​​​​​​A customer has asked us to repair their trailer. The trailer body is badly damaged and we anticipate that the repair work will be extensive. The trailer chassis only needs a few, minor repairs. For purposes of...

We sell certain aerial devices at retail. Is an aerial device considered a taxable part or accessory (and therefore subject to a 12% FET when sold with a taxable chassis)?

​​​​​​​A customer wants us to install a cab shield on a used chassis that was previously subject to tax under Internal Revenue Code Section 4051. Is our installation of the cab shield an act of further manufacturing...