Search

Showing 611 - 620 of 1583

Vehicle Certification Series

As the work truck industry’s resource for technical, regulatory and safety information, NTEA released an updated three-part series on vehicle certification basics, sponsored by WorkTruckCert. These articles address the...

June 27, 2024

Vehicle Certification

Truck Equipment Glossary - C

CA (Cab-to-Axle) The distance from the back of the truck cab to the center of the rear axle. Clear or effective CA is the distance from the rear surface of any obstruction behind the cab to the center of the rear axle...

June 22, 2024

Excise Tax Enquirer

Is FET on incomplete chassis cabs treated as truck or tractor?

If we sell an incomplete chassis cab rated less than 33,000 pounds gross vehicle weight, and the purchaser certifies it will not use the chassis as a tractor, is that sufficient for the chassis to be treated as a...

May 1, 2023

Industry News

Using risk management techniques to manage company liability

Risk management is a concept business owners typically spend a lot of time thinking about — even if they don’t know it in these terms. How can I protect my company’s assets against lawsuits? How can I provide a safe...

June 3, 2025

Risk Mitigation

Excise Tax Enquirer

Review of releases concerning FET on motor vehicles

View summaries of Federal Excise Tax (FET) Letter Rulings, Technical Advice Memoranda, Chief Counsel Advisories, Legal Advice Issued to Program Managers and court decisions (Rulings) released in 2021 that discuss the...

March 10, 2022

Federal Excise Tax (FET) Implications

Tech Trends

FET on vehicles and bodies imported from Canada

NTEA fields FET questions on trucks and truck bodies imported from Canada. Many of these questions concern whether it is taxable, and if it is taxable, who is responsible for paying FET to Internal Revenue Service.

October 16, 2017

Tech Trends

FET requirements for the installation of replacement bodies on trailers

Some members have contacted NTEA with questions regarding taxability when installing replacement bodies on trailers. Many of these members believe a trailer is a single item and should be subject to the 75% rule...

July 8, 2014

Tech Connections

Are you using the right payload modification label?

We are a truck equipment distributor, and we regularly work on pickups and vans that have the Tire and Loading Information labels from the factory. Can you help us understand our requirements for these labels on the...

June 10, 2014

Tech Connections

Are there requirements for strobe, beacon and other forms of auxiliary lighting?

We are a truck equipment distributor and routinely get requests from our customers to install strobe lights. What are the requirements regarding these types of lights?

February 10, 2013

Excise Tax Enquirer

How to determine if a vehicle is a tractor for FET purposes

Does a vehicle’s designation as a truck or a tractor matter for purposes of applying the Section 4051 tax? If yes, how do you determine whether a vehicle is a truck or tractor, if it can be used both for carrying cargo...

April 11, 2012

Federal Excise Tax (FET) Implications

Search

Modify Search