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Excise Tax Enquirer

Are there Federal Excise Tax-free sales that require IRS registration?

From an NTEA member For purposes of the Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET), are there sales that require Internal Revenue Service (IRS) registration? If so, who needs to be registered — the...

November 5, 2024

Federal Excise Tax (FET) Implications

Tech Connections

What's the difference between manufacturer's certification, certificates and statements?

We are a truck equipment distributor and recently have received more customer requests for copies of certification labels for titling vehicles in their respective states. Isn’t this the purpose of the manufacturer’s...

November 1, 2021

Vehicle Certification

Excise Tax Enquirer

New taxable body on used chassis

When dealing with a new taxable body, it does not matter whether it is sold over the counter or whether the chassis is six weeks, six months or six years old, or if it is meant to replace an existing body. The "first...

August 1, 1992

Truck Equipment Glossary - G

GAWR Abbreviation for Gross Axle Weight Rating. The value specified by the vehicle manufacturer as the load-carrying capacity of a single axle system, as measured at the tire-ground interfaces. GCWR Abbreviation for...

June 22, 2024

Industry News

Rolston Hogstrom Incorporated promotes Dustan Menz to VP of fleet

Rolston Hogstrom Incorporated announced the promotion of Dustan Menz to vice president of fleet, recognizing his rapid impact and leadership within the fleet upfitting space. Dustan has quickly become a key driver of...

January 21, 2026

Excise Tax Enquirer

Tax-free sales: Registration requirements for non-profit educational organizations

We sell heavy-duty trucks (50,000 pounds gross vehicle weight and larger) to non-profit educational organizations. Is it true that such sales can now be made tax-free without registration with the IRS and without...

February 1, 1998

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Further manufacture: Tractor to wrecker after Jan. 1, 1998?

We understood that after Jan. 1, 1998, chassis modifications that did not exceed 75% of the cost of purchasing a similar new chassis would not be considered further manufacturing. However, in Technical Advice Memorandum...

April 1, 1999

Federal Excise Tax (FET) Implications

Member News

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Are there Federal Excise Tax-free sales that require IRS registration?

What's the difference between manufacturer's certification, certificates and statements?

New taxable body on used chassis

Truck Equipment Glossary - G

Rolston Hogstrom Incorporated promotes Dustan Menz to VP of fleet

Tax-free sales: Registration requirements for non-profit educational organizations

Further manufacture: Tractor to wrecker after Jan. 1, 1998?

Isuzu commemorates construction kickoff at its state-of-the-art production facility in South Carolina

J.J. O'Connell Co Inc

Registration opens for 2024 NTEA Commercial Vehicle Upfitting Summit