US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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).

(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 , 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.

Pub. L. 97–424, title V, § 512(b)(1)96 Stat. 2174Pub. L. 98–369, div. A, title VII, § 734(g)98 Stat. 980Pub. L. 99–514, title XVIII100 Stat. 2902Pub. L. 100–17, title V, § 502(a)(2)101 Stat. 256Pub. L. 101–508, title XI, § 11211(c)(1)104 Stat. 1388–426Pub. L. 102–240, title VIII, § 8002(a)(1)105 Stat. 2203Pub. L. 105–34, title XIV111 Stat. 1045Pub. L. 105–178, title IX, § 9002(a)(1)(D)112 Stat. 499Pub. L. 109–59, title XI119 Stat. 1943Pub. L. 112–30, title I, § 142(a)(2)(B)125 Stat. 356Pub. L. 112–102, title IV, § 402(a)(2)(B)126 Stat. 282Pub. L. 112–140, title IV, § 402(a)(2)(B)126 Stat. 402Pub. L. 112–141, div. D, title I, § 40102(a)(2)(B)126 Stat. 844Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(B)129 Stat. 1727Pub. L. 115–141, div. U, title IV, § 401(a)(219)132 Stat. 1194Pub. L. 117–58, div. H, title I, § 80102(a)(2)(B)135 Stat. 1327(Added , , ; amended , title IX, § 921, , , 1009; , §§ 1877(c), 1899A(47), , , 2961; , , ; , , ; , , ; , §§ 1401(a), 1402(a), 1432(a), , , 1046, 1050; , , ; , §§ 11101(a)(1)(D), 11112(a), , , 1946; , , ; , , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 479Pub. L. 94–455, title XIX, § 1904(a)(1)(D)90 Stat. 1811A prior section 4051, , , defined the price for which articles were sold for purposes of determining retailers excise taxes, prior to repeal by , , .

Amendments

Pub. L. 117–582021—Subsec. (c). substituted “” for “”.

Pub. L. 115–1412018—Subsec. (a)(3). inserted closing parenthesis before period at end.

Pub. L. 114–942015—Subsec. (c). substituted “” for “”.

Pub. L. 112–1412012—Subsec. (c). substituted “” for “”.

Pub. L. 112–140, §§ 1(c), 402(a)(2)(B), temporarily substituted “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102 substituted “” for “”.

Pub. L. 112–302011—Subsec. (c). substituted “” for “”.

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

Pub. L. 109–59, § 11101(a)(1)(D)Subsec. (c). , substituted “2011” for “2005”.

Pub. L. 105–1781998—Subsec. (c). substituted “2005” for “1999”.

Pub. L. 105–34, § 1401(a)1997—Subsec. (b)(2)(B). , substituted “$1,000” for “$200”.

Pub. L. 105–34, § 1432(a)Subsec. (d). , redesignated subsec. (e) as (d) and struck out former subsec. (d) which provided for a temporary reduction in tax on certain piggyback trailers.

Pub. L. 105–34, § 1432(a)Subsec. (e). , 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’.”

Pub. L. 102–2401991—Subsec. (c). substituted “1999” for “1995”.

Pub. L. 101–5081990—Subsec. (c). substituted “1995” for “1993”.

Pub. L. 100–171987—Subsec. (c). substituted “1993” for “1988”.

Pub. L. 99–514, § 1899A(47)1986—Subsec. (d)(1). , substituted “” for “the date of the enactment of the Tax Reform Act of 1984”.

Pub. L. 99–514, § 1877(c)Subsec. (d)(3). , 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.”

Pub. L. 98–369, § 734(g)1984—Subsec. (b)(3). , 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)”.

Pub. L. 98–369, § 921Subsecs. (d), (e). , added subsec. (d) and redesignated former subsec. (d) as (e).

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 117–58section 80102(f) of Pub. L. 117–58section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–94section 31102(f) of Pub. L. 114–94section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141section 40102(f) of Pub. L. 112–141section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–140Pub. L. 112–140Pub. L. 112–141Pub. L. 112–140section 1(c) of Pub. L. 112–140section 101 of Title 23Amendment by to cease to be effective on , with text as amended by to revert back to read as it did on the day before , and amendments by to be executed as if had not been enacted, see , set out as a note under , Highways.

Pub. L. 112–140section 402(f)(1) of Pub. L. 112–140section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–102section 402(f) of Pub. L. 112–102section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2011 Amendment

Pub. L. 112–30section 142(f) of Pub. L. 112–30section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2005 Amendment

Pub. L. 109–59, title XI, § 11112(b)119 Stat. 1946

“The amendments made by this section [amending this section] shall apply to sales after .”
, , , provided that:

Effective Date of 1997 Amendment

Pub. L. 105–34, title XIV, § 1401(b)111 Stat. 1046

section 4003 of this title“The amendments made by subsection (a) [amending this section and ] shall apply to installations on vehicles sold after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 105–34, title XIV, § 1402(c)111 Stat. 1046

section 4052 of this title“The amendments made by this section [amending this section and ] shall take effect on .”
, , , provided that:

Effective Date of 1986 Amendment

section 1877(c) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title VII, § 73698 Stat. 985

Pub. L. 98–369Pub. L. 97–424“Except as otherwise provided in this subtitle [subtitle C (§§ 731–736) of title VII of div. A of , 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], any amendment made by this subtitle shall take effect as if included in the provisions of the Highway Revenue Act of 1982 [] to which such amendment relates.”
, , , provided that:

Effective Date

Pub. L. 97–424, title V, § 512(b)(3)96 Stat. 2177

section 6416 of this title“The amendments made by this subsection [enacting this subchapter and amending ] shall take effect on .”
, , , provided that:

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor 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 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 , see , as amended, set out as a note under .