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Excise Tax Enquirer

Is FET due on the resale of a tax-paid trailer within the first six months?

We are a distributor that just bought a taxable trailer from a manufacturer on a tax-paid basis. (We did not provide the manufacturer with a resale certificate, and the manufacturer’s invoice included the amount of FET...

December 10, 2014

Whitepaper

Are you a manufacturer? Your federal safety certification responsibilities

Even if you aren't a vehicle OEM, federal motor vehicle safety regulations may affect your business. This whitepaper delves into federal safety certification responsibilities for truck dealers, vehicle upfitters and...

March 19, 2021

Tech Connections

What is the make inoperative prohibition on used vehicles?

We are an upfitter, and one of our local dealers sold some used pickup trucks to a customer and sent them to our business for service body installations without consulting us or the OEM for pickup box removal guidance...

November 6, 2023

Tech Trends

Body and equipment installations on glider kit-based trucks

For some body and equipment installers, glider kits represent an area of caution and confusion. Before agreeing to install a body and equipment on a glider kit-based truck, you need to know if the vehicle is new or used...

October 10, 2014

About the Industry

What are commercial vehicles and what does the work truck industry represent? Unlike mass-produced assembly-line passenger cars and trucks, commercial vehicles are primarily designed and produced individually, on a...

April 19, 2024

Excise Tax Enquirer

Consider tax liability due date on buy-now, pay-later promotions

We are a truck body manufacturer. As a promotion to sell certain bodies, we are offering customers an opportunity to buy a body with no money down for 60 days. On the 61st day, the entire sale price is due. On day one...

May 1, 2000

Cree & Cree Inc

May 15, 2025

Tech Trends

FET exemption certificates

There are two primary situations — sales for resale and to government agencies — where a form of FET exemption certificate is used as part of conducting heavy vehicle sales on a tax-free basis.

December 28, 2023

Excise Tax Enquirer

Can I avoid FET by buying a vehicle directly from a foreign manufacturer?

If an individual end-user rather than a dealership imports a new, Canadian-manufactured taxable truck chassis to the U.S., is the individual able to avoid paying FET under Internal Revenue Code 4051?

March 13, 2023

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Are military vehicles exempt from FET?

Are military vehicles exempt from FET under Internal Revenue Code Section 4051? Are sales to the United States Armed Forces exempt?

October 8, 2012

Federal Excise Tax (FET) Implications

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