![]() ![]() Section 4051 of the Code imposes a 12% tax on the “first retail sale” of tractors used in highway transportation. The crux of the case relates to whether Schneider’s program to restore 912 highway tractors using powered glider kits was treated as the manufacture of new articles or whether it met the safe harbor rule under Internal Revenue Code section 4052(f) for certain repairs and modifications not being treated as the manufacture of a new article. ![]() In an issue of first impression, the appeals court reversed the lower court’s decision. (the company) was not liable for over $9 million dollars in federal excise tax. 25, 2021, the Seventh Circuit Court of Appeals held Schneider National Leasing Inc. Any vehicle constructed with a glider kit shall have the certificate of title branded with the notation "RECONSTRUCTED." Such brand shall be carried forward to any subsequent certificate of title issued for the vehicle.On Aug.The year, make and model of the vehicle constructed with a glider kit shall be the year, make and model as designated on the manufacturer's certificate of origin for the glider kit.The vehicle identification number to be shown on the application for certificate of title shall be the vehicle identification number shown on the manufacturer's certificate of origin issued for the glider kit.The bill-of-sale shall contain the vehicle identification number, if assigned by the manufacturer, of the component part. If the parts of the power train were purchased individually, a bill-of-sale covering each part must be furnished. If the power train was obtained from a vehicle which was not titled in the applicant's name, a bill-of-sale covering such power train must be attached in lieu of a copy of the certificate of title as provided for in subsection (2)(b)(2) of rule 810-5-75-.27.Copy of the certificate of title in the name of the owner for the vehicle from which the power train was removed.If the power train for the new glider kit was removed from a year model vehicle that is subject to titling the following supporting documents are required: Affidavit by the person reconstructing the vehicle stating what was done to reconstruct the vehicle and that said vehicle is now in operable condition.The bill-of-sale shall contain the vehicle identification number, if assigned by the manufacturer, of the part. The bill-of-sale shall contain the vehicle identification number, year, make and model of the vehicle from which the power train was removed. If the power train was obtained from a vehicle which was not owned by the applicant, a bill-of-sale covering the power train must be attached in lieu of the documents as provided for in subsection 2(a)(3) of rule 810-5-75-.27.In lieu of copies of the registration receipts, the owner may provide printouts of registration records for the vehicle from the state in which the vehicle was registered for the last two years. Copies of the owner's registration receipts for the last two years covering the vehicle from which the power train was removed.Affidavit stating that the applicant is the recorded owner of the vehicle, from which the power train was removed (including identification of the vehicle by vehicle identification number, year, make, and model), and that there is no lien on the vehicle from which the power train was removed.Manufacturer's statement of origin for new glider kit properly assigned to owner.If the power train for the new glider kit was removed from a year model vehicle that is exempt from titling, the following documents are required: A glider kit comes with a manufacturer's statement of origin (MSO) from the manufacturer and may or may not have a conforming seventeen digit vehicle identification number (VIN) and is designed to use a power train (engine, transmission, drive train and rear axles) from an existing vehicle. What do I need to bring to get a first title for a vehicle reconstructed from a glider kit?Ī glider kit is defined as a new vehicle without a power train (engine, transmission, drive train and rear axles). ![]()
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