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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

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

Telescopic Service Crane Manufacturers Group

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

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

Federal Excise Tax (FET) Implications

Tech Connections

What are OSHA requirements for lockout/tagout?

While considering a premium adjustment, our insurance company recently sent a representative to review safety procedures at our facilities. During the review, the representative said the OHSA lockout/tagout requirements...

March 13, 2023

General Regulation

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

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

Federal Excise Tax (FET) Implications

Association News

Pundits Karl Rove and Jim Messina explore politics and power at Work Truck Week 2026

Top campaign strategists Karl Rove and Jim Messina will offer Work Truck Week® 2026 attendees expert insights into the American political landscape ahead of the pivotal U.S. midterm elections.

October 1, 2025

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

Federal Excise Tax (FET) Implications

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

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