Department of the Treasury
Internal Revenue Service
Notice 1374 (1-2008)
Catalog Number 51019H
Imported Heavy Vehicle Notice
THE ARTICLE YOU ARE IMPORTING INTO THE
UNITED STATES MAY BE SUBJECT TO A 12%
FEDERAL EXCISE TAX
Internal Revenue Code (IRC) section 4051 imposes
a 12% federal excise tax on the first retail sale of
the following articles:
l automobile truck bodies and chassis having a
gross vehicle weight of over 33,000 pounds;
l truck trailer and semi trailer bodies and chassis
suitable for use with a trailer or semi trailer having
a gross vehicle weight of over 26,000 pounds; and
l tractors of the kind chiefly used for highway
transportation in combination with a trailer or
semi trailer having a gross vehicle weight over
19,500 pounds and a gross combined weight
over 33,000 pounds.
"First retail sale" means the first sale, for a purpose
other than resale or leasing in a long-term lease,
after manufacture, production, or importation.
The tax is 12% of the price for which the article is
sold. The person making the first retail sale is liable
for the tax.
If however, any person uses an article taxable
under IRC section 4051 before a first retail sale, tax
is imposed on the article as if the article had been
sold at retail by that person.
l Tax attaches at the time the taxable use begins.
l The user of the article is liable for tax.
Imported articles that were used outside the United
States may also be subject to tax.
Where is Tax Reported
The tax is reported on Form 720, Quarterly Federal
Excise Tax Return. The return is generally due by
April 30, July 31, October 31, and January 31. The
return is filed with the Internal Revenue Service
Center, Cincinnati, OH 45999-0009.
Payment of Taxes
Generally, semimonthly deposits of excise taxes are
required. A semimonthly period is the first 15 days of
a month (the first semimonthly period) or the 16th
through the last day of a month (the second
When to Make Deposits
The deposit of