SECTION 3. DEFINITIONS OF

CHASSIS AND BODY

.01 A “chassis” is a vehicle’s frame and supporting structure and all those components that are attached to it, except those components that are exempt from tax, such as certain idling reduction devices described in § 4053(9).

For purposes of § 4051(a)(1)(A) and (E), the following is a nonexclusive list of components that are attached to and, therefore, part of a chassis:

• engine

• axles

• transmission

• drive train

• suspension

• exhaust aftertreatment system (including, but not limited to, a diesel particulate filter)

• cab For purposes of § 4051(a)(1)(E), a chassis includes a chassis cab within the meaning of § 145.4051–1(e)(1)(ii)(A), (B) and (D).

A chassis does not include a vehicle’s body, as defined in Section 3.02 of this notice.

.02 A “body” is the cargo or load carrying structure of a truck, trailer, or semitrailer. Examples of a body include, but are not limited to, a flatbed body, a tanker body, and a box body.