Used Vehicles

Featured Content

Excise Tax Enquirer

Resale exemption certificates: Time is everything

We forgot to get a sale for resale exemption certificate when we sold a truck chassis to a dealer. Can we rely on the sale for resale exemption for Internal Revenue Service Internal Revenue Code Section 4051 FET if the...

May 13, 2024

Excise Tax Enquirer

Are used truck chassis sales taxable?

We own a used, taxable truck chassis and would like to sell it. Are we correct that our sale will not be subject to Internal Revenue Service Internal Revenue Code (IRC) Section 4051 FET?

December 22, 2023

Tech Connections

Vehicle certification considerations when combining new and used components

We have customers who want our company to transfer their old truck body to a new incomplete truck chassis. Additionally, other customers want us to refurbish their older trucks using a glider kit (new cab, front axle and...

December 1, 2023

Browse All

Showing 1 - 10 of 24

Keyword

Subtopic

Content type

Sort by

Excise Tax Enquirer

Are used truck chassis sales taxable?

We own a used, taxable truck chassis and would like to sell it. Are we correct that our sale will not be subject to Internal Revenue Service Internal Revenue Code (IRC) Section 4051 FET?

December 22, 2023

Tech Connections

Certification responsibilities for end-users that mount truck bodies on new, incomplete chassis

We are an upfitter, and a customer who operates and maintains a fleet of commercial trucks occasionally buys new, incomplete chassis-cabs from a local dealer and swaps over used truck bodies and/or equipment. This...

May 6, 2014

Tech Trends

Certifying vehicles combined from a used body and new chassis

Certification applies to all new vehicles. However, when combining new or used chassis and bodies, the result may or may not be considered a new vehicle for certification purposes.

March 21, 2018

Tech Trends

Certifying vehicles combined from new and used chassis and bodies

The term “certification” applies to all new vehicles. However, when combining new or used chassis and bodies, the result may or may not be considered a new vehicle for certification purposes.

December 5, 2016

Tech Connections

Determining a new vs. used vehicle from a glider kit rebuild

We are a truck equipment distributor and have been getting more requests lately to build on glider kit chassis. What certification responsibilities do we have when we add bodies and equipment to complete vehicles based...

September 10, 2012

Used Vehicles

Excise Tax Enquirer

Does the addition of a lift axle on a used truck less than 33,000 pounds GVWR trigger FET?

We purchased a 2009 used truck that has a GVWR of 32,900 pounds. We want to add a lift axle to the truck and re-sell it at retail. After the addition of the lift axle, the truck’s GVWR will be more than 33,000 pounds...

February 10, 2011

Tech Connections

Does the installation of a new body on a used truck chassis require a certification label?

We are an upfitter, and some of our customers bring used chassis on which to install new truck bodies and equipment. These customers are asking us to certify the used vehicle because we installed a new body. Do we need...

April 9, 2013

Tech Trends

FET on customer-supplied used components

NTEA fields questions on FET as related to parts and accessories rulings. Internal Revenue Service breaks FET into specific categories, including taxable articles (i.e., truck chassis, truck bodies, trailer chassis...

September 27, 2021

Excise Tax Enquirer

FET on parts and accessories on used customer-owned chassis

When we install a new taxable body on a customer-owned chassis, we sometimes also install one or more chassis parts or accessories. The customer-owned chassis are more than a year old and were taxable when new. We...

August 9, 2011

Excise Tax Enquirer

Further manufacture: Does the 75% rule apply to dealer-modified used trucks?

We buy used chassis, modify them and resell them. The modifications typically include adding a lift axle and stretching the frame. We have been told that the 75% rule applies to customer-owned chassis; does it also apply...

May 1, 1998

Used Vehicles

California Air Resources Board (CARB) Regulations
Canadian Regulations
Chassis Integrations
Emissions Reduction
US
Canada
Commercial Vehicle Market Forecasts
Drive and Duty Cycle
Environmental Protection Agency (EPA) Regulations
Fuel Type Considerations
Federal Excise Tax (FET) Implications
Federal Motor Vehicle Safety Standard (FMVSS) Guidance
National Safety Mark (NSM)
Work Truck Industry Overview
General Regulation
Gross Combined Weight Rating (GCWR)
Transport Canada
Vehicle Lightweighting
General Tax Implications
Gross Vehicle Weight Rating (GVWR)
Vehicle Energy & Power Management
National Highway Traffic Safety Administration (NHTSA)
Risk Mitigation
Vehicle Data/Telematics
Total Cost of Ownership
Vehicle Optimization
Vocational Market Insights
Used Vehicles
Vehicle Safety Systems
Vehicle Certification
Vehicle Specification
Vehicle Upfitting Considerations
Vehicle Weight Calculation
Vocational Applications
Industry Insights
Advanced Vehicle & Fuel Technology
Vehicle Engineering & Compliance
Government Regulations