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
Showing 21 - 30 of 1595
Excise Tax Enquirer
Primary tax exclusions for chassis sales to end users
Is Section 4051 tax due on all chassis sales to end user customers? Are there some common exclusions?
September 15, 2015
Member News
Zorg North America seeks southeast regional sales manager
Zorg North America is a leader in the Upfitter Vehicle Parts market and is seeking a growth-driven Regional Sales Manager to expand market share across the Southeast. This is a true hunter role built for someone who...
May 1, 2026
Excise Tax Enquirer
Are there IRS registration requirements for FET tax-free sales?
A new customer wants to purchase some vehicles on a tax-free basis (not charging any Section 4051 tax). Are there any Internal Revenue Service (IRS) registration requirements for such tax-free sales?
August 12, 2013
Excise Tax Enquirer
Sale to municipal government taxable?
A city representative has approached us about purchasing certain new trucks from our truck dealership. The rep stated we should contact a local utility company for the exact specifications because the utility company has...
March 1, 1999
Excise Tax Enquirer
Do sales to Canadian purchasers trigger Federal Excise Tax (FET)?
Our dealership is selling a truck to a Canadian purchaser. Will this sale trigger Section 4051 tax?
February 10, 2016
Excise Tax Enquirer
Claiming tire tax credit on tax-exempt sales
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...
February 10, 2005
Tech Trends
FET on government sales
Many members conducting Federal Excise Tax (FET)-eligible sales of truck chassis, bodies and equipment are receiving conflicting information on which government agencies are exempt and how to properly document sales to...
December 1, 2025
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June 18, 2024
Excise Tax Enquirer
Further manufacture: Use after manufacture treated same as the sale
We purchased a one-year-old truck with a gross vehicle weight rating (GVWR) below 33,000 pounds. We modified the truck so that it now has a GVWR greater than 33,000 pounds. Although we are not sure, we think that the...
September 6, 2001