Title 26 — Internal Revenue CodeRelease 119-73
§4051 Imposition of tax on heavy trucks and trailers sold at retail
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter C— - Heavy Trucks and Trailers › § 4051
Summary
A 12% tax must be paid on the first retail sale of certain heavy-truck items. That includes chassis and bodies for automobile trucks, chassis and bodies for truck trailers and semitrailers, and tractors mainly used on highways with a trailer or semitrailer. A sale of a whole truck or trailer counts as a sale of its chassis and body. There are weight limits that stop the tax. The tax does not apply to truck chassis or bodies meant for vehicles with a gross vehicle weight of 33,000 pounds or less. It does not apply to trailer chassis or bodies for trailers of 26,000 pounds or less. It does not apply to tractors if the tractor weighs 19,500 pounds or less and the tractor plus trailer together weigh 33,000 pounds or less. If parts or accessories are added within 6 months after first use, they can be taxed unless they are replacements or their total cost (including installation) is $1,000 or less. The business that installs those parts can also be held responsible for the tax. These taxes stop applying on and after October 1, 2028. The law also includes a rule about tires sold with these items if a tire tax applies under the same tax rules.
Full Legal Text
Title 26, §4051
Internal Revenue Code — Source: USLM XML via OLRC
(a)(1)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)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)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).
(4)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)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)Under regulations prescribed by the Secretary—
(1)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,
(2)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)The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1).
(c)On and after October 1, 2028, the taxes imposed by this section shall not apply.
(d)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,
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
Amendments
2021—Subsec. (c). Pub. L. 117–58 substituted “
October 1, 2028” for “
October 1, 2022”. 2018—Subsec. (a)(3). Pub. L. 115–141 inserted closing parenthesis before period at end. 2015—Subsec. (c). Pub. L. 114–94 substituted “
October 1, 2022” for “
October 1, 2016”. 2012—Subsec. (c). Pub. L. 112–141 substituted “
October 1, 2016” for “
July 1, 2012”. 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. Pub. L. 112–102 substituted “
July 1, 2012” for “
April 1, 2012”. 2011—Subsec. (c). Pub. L. 112–30 substituted “
April 1, 2012” for “
October 1, 2011”. 2005—Subsec. (a)(4), (5). Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5). Subsec. (c). Pub. L. 109–59, § 11101(a)(1)(D), substituted “2011” for “2005”. 1998—Subsec. (c). Pub. L. 105–178 substituted “2005” for “1999”. 1997—Subsec. (b)(2)(B). Pub. L. 105–34, § 1401(a), substituted “$1,000” for “$200”. Subsec. (d). 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. Subsec. (e). Pub. L. 105–34, § 1432(a), redesignated subsec. (e) as (d). 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’.” 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, § 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, § 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, § 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, § 921, added subsec. (d) and redesignated former subsec. (d) as (e).
Statutory Notes and Related Subsidiaries
Effective Date
of 2021 AmendmentAmendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of this title.
Effective Date
of 2015 AmendmentAmendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of this title. Effective and Termination Dates of 2012 AmendmentAmendment by Pub. L. 112–141 effective
July 1, 2012, see section 40102(f) of Pub. L. 112–141, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–140 to cease to be effective on
July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before
June 29, 2012, and
Amendments
by Pub. L. 112–141 to be executed as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways. Amendment by Pub. L. 112–140 effective July 1, 2012, see section 402(f)(1) of Pub. L. 112–140, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Pub. L. 112–102, set out as a note under section 4041 of this title.
Effective Date
of 2011 AmendmentAmendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Pub. L. 112–30, set out as a note under section 4041 of this title.
Effective Date
of 2005 Amendment Pub. L. 109–59, title XI, § 11112(b), Aug. 10, 2005, 119 Stat. 1946, provided that: “The
Amendments
made by this section [amending this section] shall apply to sales after September 30, 2005.”
Effective Date
of 1997 Amendment Pub. L. 105–34, title XIV, § 1401(b), Aug. 5, 1997, 111 Stat. 1046, provided that: “The
Amendments
made by subsection (a) [amending this section and section 4003 of this title] shall apply to installations on vehicles sold after the date of the enactment of this Act [Aug. 5, 1997].” Pub. L. 105–34, title XIV, § 1402(c), Aug. 5, 1997, 111 Stat. 1046, 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 AmendmentAmendment 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 Pub. L. 98–369, div. A, title VII, § 736, July 18, 1984, 98 Stat. 985, provided that: “Except as otherwise provided in this subtitle [subtitle C (§§ 731–736) of title VII of div. A of Pub. L. 98–369, amending this section and section 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 section 4061 and 4081 of this title], any amendment made by this subtitle 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
Pub. L. 97–424, title V, § 512(b)(3), Jan. 6, 1983, 96 Stat. 2177, 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, 1989For provisions directing that if any
Amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4051
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73