Search

Showing 81 - 90 of 1547

Truck Equipment Glossary - N

National Truck Equipment Association (NTEA) Established in 1964, NTEA is the leading association for the work truck industry, offering expert knowledge, technical support, strategic resources and business opportunities...

June 22, 2024

Excise Tax Enquirer

Application and calculation of the 4% presumed markup on manufacturer sales

We are a truck body manufacturer that sells truck bodies directly to end users as well as dealers for resale. For our dealer sales, we are sometimes the taxpayer for Section 4051 tax (e.g., we do not obtain a resale...

August 22, 2019

Vehicle Weight Calculation

Excise Tax Enquirer

FET liability on a U.S. import from Canada

We are a U.S. company considering importing a truck from Canada and reselling it to a U.S. end user. If the vehicle we purchase was both manufactured and used in Canada, would the sale still trigger Section 4051 tax? If...

December 28, 2017

Excise Tax Enquirer

Can the sale of an incomplete chassis-cab be subject to FET?

We intend to sell incomplete chassis-cabs to a company that completes the vehicles and sells them to end-users. If an incomplete chassis-cab’s GVWR does not exceed 33,000 pounds, can it still be subject to FET?

October 12, 2013

Excise Tax Enquirer

Applying Federal Excise Tax - A general overview

Do you have any quick tips companies can use to determine if they are applying FET correctly in some common situations?

April 18, 2014

Federal Excise Tax (FET) Implications

Tech Connections

Certification labeling requirements for body and equipment installers after the first retail sale

We are an upfitter and have been adding bodies and equipment on a variety of used chassis lately. Do we need to certify used vehicles?

September 8, 2015

Vehicle Certification

Excise Tax Enquirer

Does FET only apply to retail sales?

Does the retail excise tax under Internal Revenue Code (IRC) 4051 Federal Excise Tax (FET) apply to sales other than retail sales?

September 6, 2022

Federal Excise Tax (FET) Implications

Press Release

Registration opens for 2025 NTEA Commercial Vehicle Upfitting Summit

Leading chassis manufacturers will gather Oct. 14–15, 2025, at Kalahari Resorts & Conventions (Sandusky, Ohio) to share the latest chassis and technical updates at NTEA’s Commercial Vehicle Upfitting Summit.

July 8, 2025

Association Committees

Association Committees and Working Groups are composed of members of the NTEA Board. If you would like more information, please contact NTEA President/CEO Steve Carey. Executive Committee Acts on behalf of the Board when...

June 11, 2024

Propane Truck Builders Association

Propane Truck Builders Association (PTBA)

PTBA was formed in 2007 to promote and serve the common interests of propane truck builders in the development and use of safe, efficient and useful propane delivery vehicles.

April 19, 2024

Search

Modify Search