Federal Excise Tax (FET) Implications

A customer bought a truck from us in March. In April, the customer brought the truck back for installation of certain parts and accessories. The price of these parts and accessories, including installation, was $800. The...

We sell certain aerial devices at retail. Is an aerial device considered a taxable part or accessory (and therefore subject to a 12% FET when sold with a taxable chassis)?

We appealed a tax assessment for Section 4051 excise tax, but the appeals officer assigned to our case seems unwilling to consider our position. We cited several Internal Revenue Service rulings and court cases...

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

If we do not install an accessory, but sell it with a chassis or body, is the accessory subject to Section 4051 tax?

Is it true that there is now an exemption from Section 4051 tax for auxiliary power units?

A customer wants us to install a new body subject to Internal Revenue Service (IRS) Internal Revenue Code (IRC) Section 4051 FET on a used chassis. While we are installing the new body, the customer also wants us to...

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

We are a truck dealership that sells taxable trucks at retail. Is there an exemption from Internal Revenue Code (IRC) Section 4051 tax for sales to non-profit/charitable organizations?

We sell new platform truck bodies at retail. Is it true that the Internal Revenue Service has determined the longest platform truck body that is nontaxable under the suitable for use test is 21 feet?