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Excise Tax Enquirer

Taxable resale of a trailer within six months of the original purchase

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...

April 8, 2010

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Determining taxability of export sales

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...

February 9, 2010

Federal Excise Tax (FET) Implications

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

Federal Excise Tax (FET) Implications

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

Federal Excise Tax (FET) Implications

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

Federal Excise Tax (FET) Implications

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

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