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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

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

National Highway Traffic Safety Administration (NHTSA)

Excise Tax Enquirer

Parts, accessories and the Federal Excise Tax

We are a truck body distributor that sells new taxable bodies at retail. We do not sell used bodies. When we sell a new body, we also often sell and install one or more body parts or accessories. In addition, some of our...

September 9, 2003

Excise Tax Enquirer

Replacement body: Taxable or exempt?

We are a distributorship that typically sells new, taxable truck bodies wholesale to truck dealers. However, we occasionally also sell new, taxable truck bodies directly to the end user. Recently, a customer was...

July 3, 2003

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Transportation charges not likely excludable from taxable price

We are a trailer dealer with a number of out-of-state customers. Our retail sales of the trailers are subject to Section 4051 excise tax. We generally transport our taxable trailers to out-of-state customers from our...

May 9, 2003

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Use caution when seeking informal tax counsel

Last month we were about to sell a new product at retail and were uncertain whether the sale would be subject to excise tax under Internal Revenue Code Section 4051. We needed an answer quickly so we called a local...

February 10, 2003

Federal Excise Tax (FET) Implications

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