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If we sell an incomplete chassis cab rated less than 33,000 pounds gross vehicle weight, and the purchaser certifies it will not use the chassis as a tractor, is that sufficient for the chassis to be treated as a...

If an individual end-user rather than a dealership imports a new, Canadian-manufactured taxable truck chassis to the U.S., is the individual able to avoid paying FET under Internal Revenue Code 4051?

If we sell a truck chassis subject to Section 4051 tax (FET), is the amount of FET due on the chassis always based on the selling price of the chassis?

If a dealership never offers a taxable truck for sale, but instead uses the vehicle in the dealership’s business, is it correct that the truck will not be subject to Section 4051 FET?

Does the retail excise tax under Internal Revenue Code (IRC) 4051 Federal Excise Tax (FET) apply to sales other than retail sales?

We want to sell a vehicle that can both tow a trailer and carry cargo on its chassis. The vehicle has a GVWR of 30,000 pounds and a GCWR of 50,000 pounds. Is the vehicle a truck or a tractor for purposes of the Section...

We recently sold a taxable truck to a dealer, and the dealer subsequently provided us with a copy of its sale documentation demonstrating the truck had been resold. Because we can document a taxable truck was sold to a...

View summaries of Federal Excise Tax (FET) Letter Rulings, Technical Advice Memoranda, Chief Counsel Advisories, Legal Advice Issued to Program Managers and court decisions (Rulings) released in 2021 that discuss the...

In connection with our sale of a new body that’s subject to Internal Revenue Code Section 4051 FET, our customer requests that we install the body on a customer-owned chassis. It has been less than six months since the...

Is it correct that no refuse packer body is subject to Federal Excise Tax (FET)?