Excise Tax Enquirer
Are APUs tax-exempt?
Is it true that there is now an exemption from Section 4051 tax for auxiliary power units?
April 10, 2009
Showing 91 - 100 of 149
Excise Tax Enquirer
Are non-profit or charitable organizations exempt from FET?
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?
December 10, 2007
Excise Tax Enquirer
When are incomplete chassis-cabs considered nontaxable trucks?
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...
October 6, 2005
Excise Tax Enquirer
Suitable for use - Determinations for dump bodies
We sell dump truck bodies at retail. Is it true that the Internal Revenue Service recently issued new guidelines governing the taxability of these bodies?
June 2, 2005
Excise Tax Enquirer
Claiming tire tax credit on tax-exempt sales
We sell taxable trucks at retail. On occasion, we sell these trucks tax-free to state or local governments for their exclusive use, in accordance with the requirements under Internal Revenue Code Section 4221(a)(4...
February 10, 2005
Excise Tax Enquirer
Nontaxable truck or taxable tractor?
Is there any clear guidance to determine if a vehicle rated 33,000 pounds GVW should be treated as a nontaxable truck or a taxable tractor? I believe the Internal Revenue Service was reviewing this issue to provide more...
November 1, 2004
Excise Tax Enquirer
Appealing excise tax assessments
We appealed a tax assessment for Section 4051 excise tax, but the appeals officer assigned to our case seems unwilling to consider our position. We cited several Internal Revenue Service rulings and court cases...
August 26, 2004
Excise Tax Enquirer
Installing a wrecker crane on used chassis: Is it taxable?
We are installing a wrecker crane on a customer-owned used chassis with a GVWR of 34,000 pounds. The customer thinks there is a specific exemption from tax for wrecker cranes. Is he correct?
May 10, 2004
Excise Tax Enquirer
GVWR doesn’t necessarily determine taxability
We make retail sales on a certain model van body. We have sold a lot of this body model over the past 18 months and have always installed it on trucks having a GVWR below 33,000 pounds. Therefore, we have never paid...
February 10, 2004
Excise Tax Enquirer
Off-highway vehicle exception focuses on design, not use
A customer recently inquired about buying three of our completed vehicles. When we sell this type of vehicle, we typically charge Section 4051 tax on the chassis and body. However, in this case the customer is willing to...
December 3, 2003