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Excise Tax Enquirer

FET liability on a U.S. import from Canada

We are a U.S. company considering importing a truck from Canada and reselling it to a U.S. end user. If the vehicle we purchase was both manufactured and used in Canada, would the sale still trigger Section 4051 tax? If...

December 28, 2017

Excise Tax Enquirer

Determining crane taxability

How can we determine if the crane we install on a taxable truck chassis is subject to tax under Internal Revenue Code (IRC) 4051?

October 27, 2017

Excise Tax Enquirer

Vacuum equipment: Taxable or not?

Is vacuum equipment installed on a taxable chassis exempt from Federal Excise Tax (FET) under Section 4051?

August 31, 2017

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Sales to government entities

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

June 23, 2017

Excise Tax Enquirer

Mobile machinery vehicles and FET

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...

March 5, 2017

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Mobile machinery exception requirements

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

December 29, 2016

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

When are we required to provide a resale exemption certificate?

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...

October 31, 2016

General Regulation

Excise Tax Enquirer

Navigating tire tax credits

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

August 26, 2016

Excise Tax Enquirer

Taxability by body model

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...

July 5, 2016

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Does maximum loaded vehicle weight influence chassis taxability?

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?

April 12, 2016

Federal Excise Tax (FET) Implications

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