[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.4061(a)-4]



[Page 89]

 

                       TITLE 26--INTERNAL REVENUE

 

    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 

                               (CONTINUED)

 

PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents

 

 Subpart H_Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel

 

Sec.  48.4061(a)-4  Parts or accessories sold on or in connection with 

chasis, bodies, etc.



    (a) In general. The tax attaches in respect of parts or accessories 

for articles specified in section 4061(a) sold on or in connection 

therewith or with the sale thereof at the rate applicable to the sale of 

the basic article. The tax attaches in such case whether or not the 

parts or accessories are billed separately. For the tax applicable to 

parts or accessories which are not sold on or in connection with the 

sale of a taxable chassis, body, or tractor, see Sec.  48.4061(b)-1.

    (b) Essential equipment. If taxable chassis, bodies, or tractors are 

sold by the manufacturer, producer, or importer without parts or 

accessories which are considered equipment essential for the operation 

or appearance of such articles, the sale of such parts or accessories 

will be considered, in the absence of evidence to the contrary, to have 

been made in connection with the sale of the basic article even though 

they are shipped separately at the same time or on a different date. For 

example, if a manufacturer sells to any person a chassis and the bumpers 

for such chassis, or sells a taxable tractor and the fifth wheel and 

attachments, the tax applies to such parts or accessories at the same 

rate as on the chassis or tractor regardless of the method of billing or 

the time at which the shipments were made.