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We purchased a 2009 used truck that has a GVWR of 32,900 pounds. We want to add a lift axle to the truck and re-sell it at retail. After the addition of the lift axle, the truck’s GVWR will be more than 33,000 pounds...

​​​​​​​If a vehicle is primarily used at job sites, but also moves over the highway, can it still be sold tax-free for FET purposes under the so-called off-highway exception?

A customer asked us to repair their one-year-old truck. The truck body and chassis, when new, were taxable. The truck body is badly damaged and will require extensive repairs, while the truck chassis needs only minor...

We sell fifth wheels and install them on used trucks (which were taxable when new) in order to convert the trucks into tractors. Sometimes, we sell the fifth wheels uninstalled. We know that the fifth wheels are parts or...

​​​​​​​We are a truck body distributor and are thinking about offering a special sales promotion to retail customers that offers the purchaser a chance to spread the cost of the body over a six-month period. In other...

​​​​​​​Four months ago, we purchased a new trailer (rated 28,000 pounds GVW) from a dealer for our business. The dealer paid tax under Internal Revenue Code Section 4051 on his sale of the trailer to us. Unfortunately...

We are a dealership that generally sells trucks at retail. Recently, a Canadian dealer expressed an interest in purchasing several of our trucks. Would the Internal Revenue Service treat such sales as taxable under...

Is it true that there is now an exemption from Section 4051 tax for auxiliary power units?

We are a truck dealership that sells taxable trucks at retail. Is there an exemption from Internal Revenue Code (IRC) Section 4051 tax for sales to non-profit/charitable organizations?

We are a truck dealer that sometimes sells incomplete chassis-cabs to end-users. If the incomplete chassis-cab has a GVWR of less than 33,000 pounds and does not have any of the equipment listed in Treas. Reg. Section...