§ 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:
(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.[1]
(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—
(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.
(d)
Credit against tax for tire tax
If—
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.
[1] So in original. Probably should be preceded by a closing parenthesis.