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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)?

We’re considering purchasing Canadian-manufactured trucks in Canada, and importing them to the United States. If these trucks had been manufactured in the U.S., their sale would be subject to Section 4051 tax (FET). Will...

Under the so-called six-month rule, parts and accessories installation on a taxable truck chassis typically will trigger FET if installed within six months after the chassis is first placed in service. However, there are...

We’re building a new truck for a customer consisting of a taxable truck chassis and body. The customer asked if they can supply a used axle to incorporate into the truck chassis. If we agree to accept the customer’s used...

A customer wants to purchase a taxable body and, at the same time, an uninstalled body part/accessory. The uninstalled part or accessory is compatible with the body being sold, and would be subject to Section 4051 tax...

We are a dealer that recently purchased a taxable truck chassis for resale. However, when we purchased the truck chassis, we did not provide the seller with a resale exemption certificate, so the seller was responsible...

No court yet appears to have issued a ruling on whether the so-called 75% rule applies to an article produced with a glider kit. However, a court in one glider case issued a preliminary ruling that interprets certain...

If we sell a new body and chassis to a purchaser intending to use it to transport feed, seed or fertilizer, can we sell the vehicle without paying Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET)? Does...