State Mud Flap Requirements Guide
Explore mud flap and splash guard regulations for trucks, buses, and trailers across all 50 states and Washington, DC.
Take a comprehensive look at the 12% Federal Excise Tax (FET) that applies to work trucks, tractors and trailers.
Overview
The Federal Excise Tax Guide is the first and only comprehensive publication that addresses the 12% tax applicable to work trucks, tractors and trailers. This resource was designed to provide guidance to retail sellers of work trucks that will enable them to apply FET correctly in instances where the rules are clear, and to make reasonable risk assessments in instances where the rules are unclear.
Purpose
This resource supports:
- Retail sellers of taxable vehicles and equipment
- Financial and compliance personnel involved in tax preparation
- Organizations seeking guidance on how to minimize FET risk exposure
Topics covered
- Suitable for use standard
- Six-month rule
- 75% rule
- Tax-exempt and tax-free sales scenarios
- Clarified interpretations and audit risk considerations
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