IRS issues proposed regulations related to truck and trailer excise taxes

Public has to June 29, 2016 to comment

Posted April 4, 2016

On March 31, the Internal Revenue Service (IRS) issued proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes.

The proposed regulations reflect legislative changes and court decisions regarding these topics. The proposed changes will affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.

According to the IRS, many of the existing regulations relating to tractors, trailers, trucks, and tires do not reflect current law. The proposed regulations reflect changes to the Internal Revenue Code since 1982, address several court decisions, remove numerous obsolete regulations, and also provide the public the opportunity to comment on those provisions of the temporary regulations that are restated and unchanged.

Comments and requests for a public hearing must be received by June 29, 2016. Submissions may be sent electronically via the Federal eRulemaking Portal.


Motor Carrier Permit & Tax UpdateJ. J. Keller's Motor Carrier Permit & Tax Update provides regular updates on changes to permitting and reporting requirements.


J. J. Keller's FREE Transportation SafetyClicks™ email newsletter brings quick-read safety and compliance news right to your email box.

Sign up to receive Transportation SafetyClicks™.