Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 4051: Imposition of tax on heavy trucks and trailers sold at retail
Read the full statutory text
Automobile truck chassis. Automobile truck bodies. Truck trailer and semitrailer chassis. Truck trailer and semitrailer bodies. Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary). The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary). such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary). For purposes of this subsection, a sale of an automobile truck or truck trailer or semitrailer shall be considered to be a sale of a chassis and of a body described in paragraph (1). the owner, lessee, or operator of any vehicle which contains an article taxable under subsection (a) installs (or causes to be installed) any part or accessory on such vehicle, and such installation is not later than the date 6 months after the date such vehicle (as it contains such article) was first placed in service, the part or accessory installed is a replacement part or accessory, or the aggregate price of the parts and accessories (and their installation) described in paragraph (1) with respect to any vehicle does not exceed $1,000 (or such other amount or amounts as the Secretary may by regulations prescribe). The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1). On and after October 1, 2028 , the taxes imposed by this section shall not apply. tires are sold on or in connection with the sale of any article, and tax is imposed by this subchapter on the sale of such tires,
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.