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
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Tech Trends
Clarifying tax burdens when quoting or billing a government customer
Members making sales of FET taxable truck chassis, truck bodies and equipment are getting conflicting information on which government agencies are FET-exempt. It is critical to know who is tax-exempt and which...
August 1, 2016
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
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
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
NWA Fleet Sales
December 16, 2025
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
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
Association News
NTEA recognizes Member Verification Program companies
NTEA highlights companies that have demonstrated a commitment to quality, safety, and regulatory compliance through the Member Verification Program (MVP). Discover why MVP status matters to fleet managers, dealers, and...
May 1, 2026
Association News
NTEA recognizes Member Verification Program companies
NTEA is pleased to recognize the following companies participating in Member Verification Program (MVP), which acknowledges the companies leading the industry to excellence. Fleet managers, truck dealers and OEMs know...
May 6, 2025