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If a purchaser is a governmental entity, is the sale of an otherwise taxable truck exempt from Section 4051 tax?

A customer wants to purchase a standard highway truck chassis and said he will then modify it to satisfy the so-called mobile machinery exception. In this situation, is our sale of the chassis to the customer subject to...

Can you explain the basic requirements (and potential traps) of the so-called mobile machinery exception?

We are purchasing a taxable truck from a manufacturer for resale. Are we required to provide the manufacturer with a resale exemption certificate? If we don’t provide it, are we still responsible for paying the excise...

What are some general guidelines for calculating FET when a tire tax credit is available?

​​​​​​​We mount a certain model truck body (one of our top sellers) on a lightweight chassis rated below 33,000 pounds GVW. Therefore, we do not charge Federal Excise Tax (FET or Section 4051 tax) on the sale of the body...

Can a truck chassis with a GVW greater than 33,000 pounds be treated as nontaxable under Internal Revenue Code (IRC) 4051 if sold with a body that limits maximum loaded vehicle weight to 33,000 pounds or less?

Our dealership is selling a truck to a Canadian purchaser. Will this sale trigger Section 4051 tax?

If we do not install an accessory, but sell it with a chassis or body, is the accessory subject to Section 4051 tax?

​​​​​​​Is Section 4051 tax due on all chassis sales to end user customers? Are there some common exclusions?