Mid-Size Bus Manufacturers Association (MSBMA)
MSBMA was founded in 1993 to improve professionalism, safety and product quality in the mid-size bus industry.
April 19, 2024
Showing 71 - 80 of 1544
Excise Tax Enquirer
GVWR doesn’t necessarily determine taxability
We make retail sales on a certain model van body. We have sold a lot of this body model over the past 18 months and have always installed it on trucks having a GVWR below 33,000 pounds. Therefore, we have never paid...
February 10, 2004
Excise Tax Enquirer
Parts & accessories: Liftgates - When to tax and when not to tax
We install power liftgates on used trucks, and we occasionally sell the power liftgates without installation. We know that the liftgates are parts or accessories, but we are unsure on which sales the lift gates are...
June 7, 2001
Excise Tax Enquirer
Nontaxable articles: Chassis manufacturer GVWR & registration weight
Our company is a truck dealership. We frequently sell chassis that are rated 32,900 pounds gross vehicle weight (GVW) by the chassis manufacturer. We don’t charge FET on these chassis. As a service to our customers, we...
June 1, 1997
Excise Tax Enquirer
Determining taxability of export sales
We are a dealership that generally sells trucks at retail. Recently, a Canadian dealer expressed an interest in purchasing several of our trucks. Would the Internal Revenue Service treat such sales as taxable under...
February 9, 2010
Excise Tax Enquirer
How a trade-in will affect your FET calculations
We are selling a taxable truck, and the purchaser is paying a portion of the sales price with a trade-in vehicle. In negotiating the sale, we agreed to a trade-in allowance greater than the fair market value. How should...
July 5, 2018
Commercial Vehicle Fleet Resources
June 19, 2024
Telescopic Service Crane Manufacturers Group (TSCMG)
TSCMG, founded in 2014, focuses on key issues related to service cranes and works to help improve the efficient building of commercial vehicles.
April 19, 2024
OEM Chassis Considerations Guide Acknowledgements
NTEA would like to recognize the participating operating divisions and other industry stakeholders for their strategic recommendations for the OEM Chassis Considerations Guide, with contributions from the following...
March 25, 2025
Excise Tax Enquirer
Further manufacturing of used chassis previously subject to FET
We want to add a piece of equipment (not a body) to a used truck chassis. The used chassis is older than six months and was taxable under Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET) when new. The...
May 6, 2025