Excise Tax Enquirer
Does FET only apply to retail sales?
Does the retail excise tax under Internal Revenue Code (IRC) 4051 Federal Excise Tax (FET) apply to sales other than retail sales?
September 6, 2022
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Press Release
Registration opens for 2025 NTEA Commercial Vehicle Upfitting Summit
Leading chassis manufacturers will gather Oct. 14–15, 2025, at Kalahari Resorts & Conventions (Sandusky, Ohio) to share the latest chassis and technical updates at NTEA’s Commercial Vehicle Upfitting Summit.
July 8, 2025
Excise Tax Enquirer
FET liability on a U.S. import from Canada
We are a U.S. company considering importing a truck from Canada and reselling it to a U.S. end user. If the vehicle we purchase was both manufactured and used in Canada, would the sale still trigger Section 4051 tax? If...
December 28, 2017
Excise Tax Enquirer
Can the sale of an incomplete chassis-cab be subject to FET?
We intend to sell incomplete chassis-cabs to a company that completes the vehicles and sells them to end-users. If an incomplete chassis-cab’s GVWR does not exceed 33,000 pounds, can it still be subject to FET?
October 12, 2013
2026-2027 NTEA Board Nominations
Nomination and election process NTEA members have the opportunity to nominate themselves or other candidates to serve on the Association’s Board of Directors. There must be at least two Board members representing each of...
August 19, 2025
Tech Connections
Certification labeling requirements for body and equipment installers after the first retail sale
We are an upfitter and have been adding bodies and equipment on a variety of used chassis lately. Do we need to certify used vehicles?
September 8, 2015
Association Committees
Association Committees and Working Groups are composed of members of the NTEA Board. If you would like more information, please contact NTEA President/CEO Steve Carey. Executive Committee Acts on behalf of the Board when...
June 11, 2024
Whitepaper
Are you a manufacturer? Your federal safety certification responsibilities
Even if you aren't a vehicle OEM, federal motor vehicle safety regulations may affect your business. This whitepaper delves into federal safety certification responsibilities for truck dealers, vehicle upfitters and...
March 19, 2021
Generation Next
Gen Next offers networking and professional development opportunities for member company employees who have been part of the work truck industry for less than 10 years.
April 19, 2024
Advertise With Us
Explore NTEA’s 2026 media kit and advertising options across print and digital platforms. Contact us to tailor ad packages for your brand.
June 4, 2025