[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
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.