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Legislative

Federal Excise Tax repeal — now more than ever

Now is the time to repeal the obsolete, inefficient and complicated 12% retail sales tax on heavy trucks — known in industry as the Federal Excise Tax (FET). Why is now the time? Electric vehicle (EV) mandates will...

February 1, 2024

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

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

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

Member News

Trim-Lok launches Catalog 800

Trim-Lok announced the release of its all-new Catalog 800. This comprehensive update features a fresh, modern design, new products, and an expanded design guide, helping customers discover solutions they didn’t know Trim...

March 17, 2025

Association News

NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...

May 6, 2025

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 Trends

FET relevance when importing from Canada

NTEA has received quite a few FET questions on trucks and truck bodies imported from Canada. Many of these questions concern the applicable taxes and who is responsible for paying the FET to the Internal Revenue Service.

June 3, 2016

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

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