Search

Showing 161 - 170 of 1549

Excise Tax Enquirer

Are uninstalled parts and accessories taxable?

A customer wants to purchase a taxable body and, at the same time, an uninstalled body part/accessory. The uninstalled part or accessory is compatible with the body being sold, and would be subject to Section 4051 tax...

March 12, 2021

Federal Excise Tax (FET) Implications

Tech Connections

Manufacturer defect reporting requirements in the work truck industry

Many work truck upfitters understand that as motor vehicle assemblers, they are considered manufacturers by NHTSA under vehicle certification regulations (49 CFR Part 566). Additionally, they know they are responsible as...

February 2, 2017

National Highway Traffic Safety Administration (NHTSA)

Cardinal Sales

May 15, 2025

NTEA Climate Change Policy

NTEA’s Board of Directors adopted a climate change policy that commits the Association to continue facilitating productive use of alternative fuels and advanced technologies for work trucks. The policy explains the work...

June 22, 2024

Press Release

NTEA releases Canada Regulatory Compliance Guide

NTEA – The Work Truck Association™ released the Canada Regulatory Compliance Guide: An Essential Resource for Producing Commercial Vehicles for the Canadian Market.

September 18, 2024

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

Industry News

Manufacturers’ Errors & Omissions: A possible gap in your insurance

Many manufacturers incorrectly assume their risk is entirely contemplated through the Commercial General Liability insurance policy. When considering manufacturers’ risk exposure, the first thing that comes to mind is...

December 26, 2018

Risk Mitigation

Tech Connections

Manufacturer identification vs. licensing requirements

We install truck bodies and equipment, and one of our fleet customers recently asked us to provide them with a copy of our USDOT upfitter’s license. Is there a licensing requirement for our industry, and would our...

January 2, 2023

Excise Tax Enquirer

Sales to government entities

If a purchaser is a governmental entity, is the sale of an otherwise taxable truck exempt from Section 4051 tax?

June 23, 2017

Excise Tax Enquirer

No resale exemption certificate and the six-month rule

We are a dealer that recently purchased a taxable truck chassis for resale. However, when we purchased the truck chassis, we did not provide the seller with a resale exemption certificate, so the seller was responsible...

December 29, 2020

General Regulation

Search

Modify Search