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Tech Trends

FET on parts and accessories

NTEA receives FET inquiries related to parts and accessories rulings. As with most FET questions, solutions are vehicle-specific. Internal Revenue Service breaks FET into specific categories: taxable articles (i.e...

March 15, 2022

Federal Excise Tax (FET) Implications

Tech Trends

Requirements for notices and bulletins to NHTSA

Requirements for submitting notices and bulletins to NHTSA are not just for passenger cars or passenger-car OEMs — upfitters and equipment manufacturers may also have responsibilities to provide documentation to NHTSA.

March 15, 2022

National Highway Traffic Safety Administration (NHTSA)

Tech Trends

F/CMVSS that require calculations

NTEA commonly receives questions on calculations that need to be performed as part of vehicle certification and which Federal/Canadian Motor Vehicle Safety Standards require them. The typical calculations involved in...

February 8, 2022

General Regulation

Tech Trends

F/CMVSS 126: Electronic Stability Control

With vehicles 10,000 pounds GVWR or less, a larger number of Federal/Canadian Motor Vehicle Safety Standards (F/CMVSS) apply. Many of those standards require stringent testing, including dynamic testing. F/CMVSS 126 is...

January 10, 2022

General Regulation

Tech Trends

Second Stage Manufacturer’s Statement of Origin (SSMSO)

NTEA fields calls on sSSMSO, which is essentially the manufacturer’s statement of origin (MSO) for the truck body.

January 10, 2022

Tech Trends

FET on further manufactured truck chassis

NTEA receives FET questions on modifying a customer’s truck chassis and what it means to the company as the modifier. Members ask whether or not to charge tax and who pays Internal Revenue Service.

January 10, 2022

Tech Trends

FET body safe harbor rules

NTEA’s technical services department receives questions on taxation of specific body and equipment sales. Because the body and equipment seller is responsible to collect and submit the 12% FET to Internal Revenue Service...

December 7, 2021

Federal Excise Tax (FET) Implications

Tech Trends

F/CMVSS 302: Flammability of interior materials

Federal/Canada Motor Vehicle Safety Standard (F/CMVSS) 302 was developed to afford safety to vehicle occupants in case of fire, particularly from fires that can originate inside a vehicle. Unlike a number of other F...

December 7, 2021

General Regulation

Tech Trends

Rear-end protection requirements for straight trucks vs. trailers

Members are routinely questioned by customers on the need for — and configuration of — rear-end protection devices installed on the vehicles built for them. Many of these questions arise after the vehicle has gone...

December 7, 2021

Risk Mitigation

Tech Trends

Body-up lights, mud flaps and other non-federally required items

Many trucks need to meet both federal requirements and individual state regulations. For dump bodies, some states require a warning like a body-up light to ensure the dump body is not in a raised position when operating...

November 5, 2021

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