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Excise Tax Enquirer

FET on the resale of a truck body

A few months ago, we purchased a new truck body for use in our business. The body was taxable, and we did not purchase it for resale, so our invoice included a charge for FET. Now, we no longer need the body for...

October 5, 2011

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Mobile machinery vehicles and FET

A customer wants to purchase a standard highway truck chassis and said he will then modify it to satisfy the so-called mobile machinery exception. In this situation, is our sale of the chassis to the customer subject to...

March 5, 2017

Federal Excise Tax (FET) Implications

Member News

NXG Truck Bodies announces new president

NXG Truck Bodies announced the appointment of Joe Lewis as president and partner. With 15 years of experience in the truck equipment industry, Lewis brings extensive expertise in sales management, operations, and...

July 11, 2025

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

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

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

Government Activity

Learn about recent legislative and regulatory issues affecting the work truck industry and gain updates on NTEA's efforts in Washington and Ottawa.

June 12, 2024

Government Regulations

Excise Tax Enquirer

Class 8 chassis with aerial devices: Taxable or nontaxable?

We are a truck equipment distributorship that sells vehicles outfitted with aerial lifting devices. The chassis are rated 33,000 pounds gross vehicle weight or more. In order to install aerial devices onto the chassis...

July 1, 1999

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

Tech Trends

FET on garbage packers

NTEA’s technical services department receives questions on taxation of specific body and equipment sales. Because the body and equipment seller is responsible for collecting and submitting the 12% FET to Internal Revenue...

May 9, 2022

Federal Excise Tax (FET) Implications

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