Federal Excise Tax (FET) Implications

Browse resources providing in-depth information on FET applicability, exemptions and repeal efforts.

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NTEA’s vehicle engineering and compliance resources provide solutions

NTEA’s technical services department is a vital resource for members. Staff engineers with more than 100 years of combined commercial vehicle industry experience provide in-depth solutions to technical questions and...

May 6, 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

Federal Excise Tax (FET) Implications

Association News

House introduces bill to repeal 12% FET on trucks

Bipartisan Federal Excise Tax (FET) repeal legislation has been introduced by long-time advocate Rep. Doug LaMalfa (R-CA), along with Representatives Chris Pappas (D-NH), Darin LaHood (R-IL), Salud Carbajal (D-CA) and...

May 6, 2025

Federal Excise Tax (FET) Implications

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Association News

House introduces bill to repeal 12% FET on trucks

May 6, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Further manufacturing of used chassis previously subject to FET

May 6, 2025

Federal Excise Tax (FET) Implications

Association News

NTEA’s vehicle engineering and compliance resources provide solutions

May 6, 2025

Tech Trends

FET on delivery charges

Each month, NTEA receives inquiries about Federal Excise Tax (FET) as related to transportation/delivery charges. Solutions are typically fact-specific. In general, transportation and delivery charges of taxable articles...

May 6, 2025

Federal Excise Tax (FET) Implications

Tech Trends

FET safe harbor for truck bodies

NTEA’s technical services department receives questions on taxation of specific body and equipment sales. Because the seller of the body and equipment is responsible for collecting and submitting the 12% Federal Excise...

February 26, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Is a speed limitation sufficient for the FET off-highway vehicle exception?

If a vehicle is unable to maintain highway speeds, can it be treated as a so-called “off-highway vehicle” that is not subject to Internal Revenue Code Section 4051 Federal Excise Tax?

February 25, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Requirements for excluding the value of used components

From an NTEA member We are producing a new, taxable truck chassis, but may incorporate a couple of relatively minor used parts we have received from various people over the years. When we sell the new chassis to an end...

January 2, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Are there Federal Excise Tax-free sales that require IRS registration?

From an NTEA member For purposes of the Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET), are there sales that require Internal Revenue Service (IRS) registration? If so, who needs to be registered — the...

November 5, 2024

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Why an IRS private letter ruling may not protect you

From an NTEA member My company found an older private letter ruling that determined Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET) did not apply to the sale of a truck that is similar to the trucks we...

September 3, 2024

Federal Excise Tax (FET) Implications

Tech Trends

FET application on used truck chassis and body work

Each month, NTEA receives numerous FET questions regarding repair of customer trucks and what it means to the company as the modifier. Some members are confused on whether or not to charge tax and who is responsible to...

August 1, 2024

Federal Excise Tax (FET) Implications

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