Federal Excise Tax (FET) Implications

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

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FET on cranes

Federal Excise Tax (FET) on cranes can be confusing, particularly when determining whether or not to charge tax. The variety of sizes and applications of truck-mounted cranes often prompts questions about when cranes are...

November 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Applying FET to spare/replacement parts and accessories

From an NTEA member For purposes of the Internal Revenue Code (IRC) Section 4051 Federal Excise Tax (FET), if we buy a new taxable truck chassis and, at the same time, buy a spare chassis part/accessory for that chassis...

November 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

From an NTEA member Is FET triggered by adding snowplow equipment to a used, previously taxable chassis? Probably not. In determining whether the addition of snowplow equipment to a used chassis will trigger FET, you...

September 1, 2025

Federal Excise Tax (FET) Implications

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Tech Trends

FET on cranes

November 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Applying FET to spare/replacement parts and accessories

November 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Is FET triggered by adding snowplow equipment to a used, previously taxable chassis?

September 1, 2025

Federal Excise Tax (FET) Implications

Tech Trends

Federal Excise Tax (FET) on parts and accessories

Some NTEA members have asked about Federal Excise Tax (FET) as related to parts and accessories rulings. As with most FET questions, solutions are vehicle-specific. The Internal Revenue Service breaks FET into specific...

September 1, 2025

Federal Excise Tax (FET) Implications

Excise Tax Enquirer

Considerations when adding a new, taxable body to a used chassis

If we install a new, taxable body on a used chassis that was taxable when it was new, does the addition of that body “further manufacture” the chassis, so that IRC Section 4051 FET is triggered on the chassis? Does it...

July 3, 2025

Federal Excise Tax (FET) Implications

Association News

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

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

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

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 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

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