Search

A new customer wants to purchase some vehicles on a tax-free basis (not charging any Section 4051 tax). Are there any Internal Revenue Service (IRS) registration requirements for such tax-free sales?

If we use a glider kit to repair and refurbish a chassis, can we treat the refurbished chassis as non-taxable, so long as it falls within the so-called 75% safe harbor?

From an NTEA member From time-to-time, we make both sales for resale and sales to state and local governments. We understand that these sales may be nontaxable if you have an exemption certificate. Where can I find the...

A customer would like to purchase one of our new, taxable truck bodies, but wants to pay a portion of the purchase price with a used truck body as a trade-in. Do I need to include the value of the trade-in when...

Are military vehicles exempt from FET under Internal Revenue Code Section 4051? Are sales to the United States Armed Forces exempt?

Does a vehicle’s designation as a truck or a tractor matter for purposes of applying the Section 4051 tax? If yes, how do you determine whether a vehicle is a truck or tractor, if it can be used both for carrying cargo...

We sell new platform truck bodies at retail. Is it true that the Internal Revenue Service has determined the longest platform truck body that is nontaxable under the suitable for use test is 21 feet?

A customer purchased a new chassis three months ago and now wants us to install a winch on it. Unmodified, the chassis has a GVWR in excess of 33,000 pounds Is it correct that the installation of a winch on a used...

​​​​​​​A few months ago, we purchased a new truck body for use in our business. The body was taxable, and we did not purchase it for resale, so our invoice included a charge for FET. Now, we no longer need the body for...

We sell our taxable bodies at retail. Sometimes a customer orders a body from us, and then we arrange (with the customer’s consent) for the body manufacturer to ship the body directly to the customer. When this occurs...