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We are a truck dealership that sells new, customized trucks to the United States military for use in the U.S. Are trucks that are sold to the U. S. government exempt from the excise tax imposed on retail sales under IRC...

We are a truck equipment distributorship that sells vehicles outfitted with aerial lifting devices. The chassis are rated 33,000 pounds gross vehicle weight or more. In order to install aerial devices onto the chassis...

We have been making retail sales of 22-foot platform bodies for four years. Over this time there has been a gradual shift in our customer base and in the use for which these bodies are purchased. Four years ago, 45% of...

Our truck dealership sells both new and used vehicles. We understand that, effective Jan. 1, 1998, a credit is available against the tax due on a taxable truck, in the amount of the tax imposed on the tires under...

We understood that after Jan. 1, 1998, chassis modifications that did not exceed 75% of the cost of purchasing a similar new chassis would not be considered further manufacturing. However, in Technical Advice Memorandum...

A city representative has approached us about purchasing certain new trucks from our truck dealership. The rep stated we should contact a local utility company for the exact specifications because the utility company has...

Our distributorship bought a used tractor from a dealer. We extended the wheelbase, modified the tractor into a straight truck rated 40,000 pounds gross vehicle weight and installed a taxable dump body. We don’t know...

Our dealership sells taxable tractors, truck bodies and chassis to a large trucking company. On occasion, one of our salesmen will take an order for a tractor (outfitted with a fifth wheel) and for one or more fifth...

We recently opened a truck equipment distributorship. Is it true the fair market value of tires can be deducted from the taxable price of a chassis? If so, how do we determine the fair market value of the tires?

I have been told that a vehicle designed for off-road use will not be subject to Federal Excise Tax if it cannot be operated on public roads without first obtaining a special permit (as a result of its exceeding weight...