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Excise Tax Enquirer

Further manufacture: Lift axle installation

When a truck equipment distributor or manufacturer modifies a customer-owned body or chassis, the customer, not the modifier, is responsible for any FET imposed as a result of the modification.

October 1, 1996

Press Release

NTEA releases 17th edition of Truck Equipment Handbook

Whether you’re new to the truck equipment industry or a long-time veteran, this resource is a handy reference guide for all commercial vehicle professionals to cover a broad range of technical subjects.

March 12, 2024

Excise Tax Enquirer

Taxable resale of a trailer within six months of the original purchase

Four months ago, we purchased a new trailer (rated 28,000 pounds GVW) from a dealer for our business. The dealer paid tax under Internal Revenue Code Section 4051 on his sale of the trailer to us. Unfortunately...

April 8, 2010

Federal Excise Tax (FET) Implications

Member News

Isuzu dealers explore "The Road Ahead" at 2025 dealer meeting in Phoenix

Isuzu Commercial Truck of America, Inc. brought together more than 540 guests representing more than 200 Isuzu dealers and stakeholders from across the U.S. and Canada for its 2025 Dealer Meeting, themed “The Road Ahead...

October 23, 2025

Excise Tax Enquirer

Further manufacture: Expanding the 75% rule

Is it true that the new tax law eliminates the tax on further manufacturing? Our company buys used or wrecked vehicles, which we then restore and sell. Sometimes we modify a tractor into a straight truck or vice versa...

September 1, 1997

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Are used truck chassis sales taxable?

We own a used, taxable truck chassis and would like to sell it. Are we correct that our sale will not be subject to Internal Revenue Service Internal Revenue Code (IRC) Section 4051 FET?

December 22, 2023

Excise Tax Enquirer

Can FET be triggered by first use?

If a dealership never offers a taxable truck for sale, but instead uses the vehicle in the dealership’s business, is it correct that the truck will not be subject to Section 4051 FET?

October 31, 2022

Federal Excise Tax (FET) Implications

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

Tech Connections

Does DOT certify multi-stage vehicle manufacturers?

This article addresses a common question from NTEA members about whether multi-stage vehicle manufacturers are certified by the U.S. Department of Transportation (DOT). It outlines how federal regulations define vehicle...

January 1, 2026

Vehicle Certification

Excise Tax Enquirer

Is installation labor cost FET excludable?

In connection with our sale of a new body that’s subject to Internal Revenue Code Section 4051 FET, our customer requests that we install the body on a customer-owned chassis. It has been less than six months since the...

March 8, 2022

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