Internal Revenue Code:Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 31 - RETAIL EXCISE TAXES
Subchapter C - Heavy Trucks and Trailers
Statute
Sec. 4051. Imposition of tax on heavy trucks and trailers sold at
retail
(a) Imposition of tax
(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:
(A) Automobile truck chassis.
(B) Automobile truck bodies.
(C) Truck trailer and semitrailer chassis.
(D) Truck trailer and semitrailer bodies.
(E) Tractors of the kind chiefly used for highway
transportation in combination with a trailer or semitrailer.
(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. (FOOTNOTE 1)
(FOOTNOTE 1) So in original. Probably should be preceded by a
closing parenthesis.
(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--
(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).
(b) Separate purchase of truck or trailer and parts and accessories
therefor
Under regulations prescribed by the Secretary -
(1) In general
If -
(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).
(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).
(c) Termination
On and after October 1, 2011, the taxes imposed by this section
shall not apply.
(d) Credit against tax for tire tax
If -
(1) tires are sold on or in connection with the sale of any
article, and
(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.
Sources
(Added Pub. L. 97-424, title V, Sec. 512(b)(1), Jan. 6, 1983, 96
Stat. 2174; amended Pub. L. 98-369, div. A, title VII, Sec.
734(g), title IX, Sec. 921, July 18, 1984, 98 Stat. 980, 1009; Pub.
L. 99-514, title XVIII, Sec. 1877(c), 1899A(47), Oct. 22, 1986, 100
Stat. 2902, 2961; Pub. L. 100-17, title V, Sec. 502(a)(2), Apr. 2,
1987, 101 Stat. 256; Pub. L. 101-508, title XI, Sec. 11211(c)(1),
Nov. 5, 1990, 104 Stat. 1388-426; Pub. L. 102-240, title VIII, Sec.
8002(a)(1), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105-34, title
XIV, Sec. 1401(a), 1402(a), 1432(a), Aug. 5, 1997, 111 Stat. 1045,
1046, 1050; Pub. L. 105-178, title IX, Sec. 9002(a)(1)(D), June 9,
1998, 112 Stat. 499.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4051, act Aug. 16, 1954, ch. 736, 68A Stat. 479,
defined the price for which articles were sold for purposes of
determining retailers excise taxes, prior to repeal by Pub. L.
94-455, title XIX, Sec. 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
AMENDMENTS
2005 - Public Law 109-059, Section 11112 amends Section 4051(a)
by redesignating paragraph (4) as paragraph (5) and by inserting
after paragraph (3) the new paragraph: `(4) EXCLUSION FOR TRACTORS
WEIGHING 19,500 POUNDS OR LESS- ...'
Effective Date- The amendments made by this section shall apply
to sales after September 30, 2005.
2005 - Public Law 109-059, Section 11101 amends
Section 4051(c)by striking the year 2005 and
inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
1998 - Subsec. (c). Pub. L. 105-178 substituted ''2005'' for
''1999''.
1997 - Subsec. (b)(2)(B). Pub. L. 105-34, Sec. 1401(a),
substituted ''$1,000'' for ''$200''.
Subsec. (d). Pub. L. 105-34, Sec. 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.
Subsec. (e). Pub. L. 105-34, Sec. 1432(a), redesignated subsec.
(e) as (d).
Pub. L. 105-34, Sec. 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'.''
1991 - Subsec. (c). Pub. L. 102-240 substituted ''1999'' for
''1995''.
1990 - Subsec. (c). Pub. L. 101-508 substituted ''1995'' for
''1993''.
1987 - Subsec. (c). Pub. L. 100-17 substituted ''1993'' for
''1988''.
1986 - Subsec. (d)(1). Pub. L. 99-514, Sec. 1899A(47),
substituted ''July 18, 1984'' for ''the date of the enactment of
the Tax Reform Act of 1984''.
Subsec. (d)(3). Pub. L. 99-514, Sec. 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 - Subsec. (b)(3). Pub. L. 98-369, Sec. 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)''.
Subsecs. (d), (e). Pub. L. 98-369, Sec. 921, added subsec. (d)
and redesignated former subsec. (d) as (e).
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 1401(a) of Pub. L. 105-34 applicable to
installations on vehicles sold after Aug. 5, 1997, see section
1401(b) of Pub. L. 105-34, set out as a note under section 4003 of
this title.
Section 1402(c) of Pub. L. 105-34 provided that: ''The amendments
made by this section (amending this section and section 4052 of
this title) shall take effect on January 1, 1998.''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1877(c) of Pub. L. 99-514 effective, except
as otherwise provided, as if included in the provisions of the Tax
Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 736 of subtitle C (Sec. 731-736) of title VII of div. A
of Pub. L. 98-369 provided that: ''Except as otherwise provided in
this subtitle, any amendment made by this subtitle (amending this
section and sections 48, 1366, 4052, 4053, 4071 to 4073, 4081,
4082, 4216, 4218, 4221 to 4223, 4227, 4481, 6401, 6412, 6416, 6427,
6511, and 9502 of this title, repealing sections 4061 to 4063 of
this title, and amending provisions set out as notes under sections
4061 and 4081 of this title) shall take effect as if included in
the provisions of the Highway Revenue Act of 1982 (Pub. L. 97-424)
to which such amendment relates.''
EFFECTIVE DATE
Section 512(b)(3) of Pub. L. 97-424 provided that: ''The
amendments made by this subsection (enacting this subchapter and
amending section 6416 of this title) shall take effect on April 1,
1983.''
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4052, 4053, 4221, 4293,
6416, 9503 of this title.
