We sell taxable trucks at retail. On occasion, we sell these trucks tax-free to state or local governments for their exclusive use, in accordance with the requirements under Internal Revenue Code Section 4221(a)(4...
NTEA – The Work Truck Association will welcome commercial vehicle industry leaders to its Executive Leadership Summit with a full-day program Sept. 23, 2025, and a welcome reception Sept. 22. This year’s event will be...
A customer wants us to install a cab shield on a used chassis that was previously subject to tax under Internal Revenue Code Section 4051. Is our installation of the cab shield an act of further manufacturing...
We purchased a 2009 used truck that has a GVWR of 32,900 pounds. We want to add a lift axle to the truck and re-sell it at retail. After the addition of the lift axle, the truck’s GVWR will be more than 33,000 pounds...
If a customer purchases a new truck body from us and asks us to install it on a used truck chassis, is the body taxable? Similarly, if a customer purchases a new truck chassis from us and asks us to install it on...
Last month we were about to sell a new product at retail and were uncertain whether the sale would be subject to excise tax under Internal Revenue Code Section 4051. We needed an answer quickly so we called a local...