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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...

We have been making retail sales of 22-foot platform bodies for four years. Over this time there has been a gradual shift in our customer base and in the use for which these bodies are purchased. Four years ago, 45% of...

While considering a premium adjustment, our insurance company recently sent a representative to review safety procedures at our facilities. During the review, the representative said the OHSA lockout/tagout requirements...

Our company is a truck dealership. We frequently sell chassis that are rated 32,900 pounds gross vehicle weight (GVW) by the chassis manufacturer. We don’t charge FET on these chassis. As a service to our customers, we...

We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET) when new. The...

We are a truck body manufacturer that sells truck bodies directly to end users as well as dealers for resale. For our dealer sales, we are sometimes the taxpayer for Section 4051 tax (e.g., we do not obtain a resale...

We install power liftgates on used trucks, and we occasionally sell the power liftgates without installation. We know that the liftgates are parts or accessories, but we are unsure on which sales the lift gates are...

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...