26 U.S.C. § 4051: Imposition of tax on heavy trucks and trailers sold at retail

§ 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.Prop. § 48.4051-0 Proposed 2016 · Overview; Heavy trucks, tractors, and trailers sold at retail.Prop. § 48.4051-1 Proposed 2016 · Imposition of tax; Heavy trucks, tractors, and trailers sold at retail.Prop. § 48.4051-2 Proposed 2016 · Imposition of tax; parts and accessories.Prop. § 145.4051-1 Proposed 2016 · Imposition of tax on heavy trucks, tractors, and trailers sold at retail.

Amended 1984, 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1432(a), redesignated subsec. (e) as (d).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1401(a), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “In the case of any article taxable under subsection (a) on which tax was imposed under section 4061(a), subsection (a) shall be applied by substituting ‘2 percent’ for ‘12 percent’.”
1984 Pub. L. 98-369 Pub. L. 98–369, § 921, added subsec. (d) and redesignated former subsec. (d) as (e).

Cases: Hostar Marine Transport Systems v. United States, 592 F.3d 202 (1st Cir. 2010); Oshkosh Truck v. United States, 123 F.3d 1477 (Fed. Cir. 1997)

Final rules 1

(a) Imposition of tax

Cited by 1

(1) In general There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold:

Cited by 19

(A) Automobile truck chassis.

(B) Automobile truck bodies.

(D) Truck trailer and semitrailer bodies.

(E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.

Cases: Horton Homes v. United States, 357 F.3d 1209 (11th Cir. 2004)

(2) Exclusion for trucks weighing 33,000 pounds or less 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).

(3) Exclusion for trailers weighing 26,000 pounds or less 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).

Amended 2018

2018 Pub. L. 115-141 Pub. L. 115–141 inserted closing parenthesis before period at end.

(4) Exclusion for tractors weighing 19,500 pounds or less The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5).

(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and

(B) 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).

(5) Sale of trucks, etc., treated as sale of chassis and body 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).

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5).

(b) Separate purchase of truck or trailer and parts and accessories therefor Under regulations prescribed by the Secretary—

Cited by 1

(1) In general If—

Cited by 6

(A) 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

(B) 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,

then there is hereby imposed on such installation a tax equal to 12 percent of the price of such part or accessory and its installation.

(2) Exceptions Paragraph (1) shall not apply if—

(A) the part or accessory installed is a replacement part or accessory, or

(B) 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).

Amended 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1401(a), substituted “$1,000” for “$200”.

(3) Installers secondarily liable for tax The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1).

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 734(g), substituted “The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1)” for “In addition to the owner, lessee, or operator of the vehicle, the owner of the trade or business installing the part or accessory shall be liable for the tax imposed by paragraph (1)”.

Amended 1987, 1990, 1991, 1998, 2005, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”.
2015 Pub. L. 114-94 Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.
2012 Pub. L. 112-141 Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(a)(2)(B), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(a)(1)(D), substituted “2011” for “2005”.
1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999”.
1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995”.
1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993”.
1987 Pub. L. 100-17 Pub. L. 100–17 substituted “1993” for “1988”.

(d) Credit against tax for tire tax If—

Amended 1984, 1986, 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1432(a), redesignated subsec. (e) as (d) and struck out former subsec. (d) which provided for a temporary reduction in tax on certain piggyback trailers.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1877(c), inserted at end “No tax shall be imposed by reason of this paragraph on any use or resale which occurs more than 6 years after the date of the first retail sale.”
1984 Pub. L. 98-369 Pub. L. 98–369, § 921, added subsec. (d) and redesignated former subsec. (d) as (e).

(1) tires are sold on or in connection with the sale of any article, and

Amended 1986

1986 Pub. L. 99-514 Pub. L. 99–514, § 1899A(47), substituted “July 18, 1984” for “the date of the enactment of the Tax Reform Act of 1984”.

(2) tax is imposed by this subchapter on the sale of such tires,

there shall be allowed as a credit against the tax imposed by this subchapter an amount equal to the tax (if any) imposed by section 4071 on such tires.