CHAPTER 31 - RETAIL EXCISE TAXES

Title 26 > CHAPTER 31

Sections (7)

[§§ 4001 to 4003 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

§ 4041 Imposition of tax

(a) Diesel fuel and special motor fuels There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)— sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i). No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded. Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be— 3.3 cents per gallon after December 31, 2004 , and before July 1, 2005 , 2.3 cents per gallon after June 30, 2005 , and before January 1, 2007 , and 0 after December 31, 2006 . Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents per gallon (4.3 cents per gallon after September 30, 2028 ). No tax shall be imposed by this paragraph on any sale for use, or use, described in subparagraph (B) or (C) of section 6427(b)(2). There is hereby imposed a tax on any liquid (other than gas oil, fuel oil, or any product taxable under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate))— sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such liquid under clause (i). The rate of the tax imposed by this paragraph shall be— except as otherwise provided in this subparagraph, the rate of tax specified in section 4081(a)(2)(A)(i) which is in effect at the time of such sale or use, in the case of liquefied petroleum gas, 18.3 cents per energy equivalent of a gallon of gasoline, in the case of any liquid fuel (other than ethanol and methanol) derived from coal (including peat) and liquid hydrocarbons derived from biomass (as defined in section 45K(c)(3)), 24.3 cents per gallon, and in the case of liquefied natural gas, 24.3 cents per energy equivalent of a gallon of diesel. For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means, with respect to a liquefied petroleum gas fuel, the amount of such fuel having a Btu content of 115,400 (lower heating value). For purposes of the preceding sentence, a Btu content of 115,400 (lower heating value) is equal to 5.75 pounds of liquefied petroleum gas. For purposes of this paragraph, the term “energy equivalent of a gallon of diesel” means, with respect to a liquefied natural gas fuel, the amount of such fuel having a Btu content of 128,700 (lower heating value). For purposes of the preceding sentence, a Btu content of 128,700 (lower heating value) is equal to 6.06 pounds of liquefied natural gas. There is hereby imposed a tax on compressed natural gas— sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such gas under clause (i). The rate of the tax imposed by this paragraph shall be 18.3 cents per energy equivalent of a gallon of gasoline. No tax shall be imposed by this paragraph on any sale for use, or use, described in subparagraph (B) or (C) of section 6427(b)(2) (relating to school bus and intracity transportation). For purposes of applying this title with respect to the taxes imposed by this subsection, references to any liquid subject to tax under this subsection shall be treated as including references to compressed natural gas subject to tax under this paragraph, and references to gallons shall be treated as including references to energy equivalent of a gallon of gasoline with respect to such gas. For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means 5.66 pounds of compressed natural gas.

(b) Exemption for off-highway business use; reduction in tax for qualified methanol and ethanol fuel No tax shall be imposed by subsection (a) on liquids sold for use or used in an off-highway business use. If a liquid on which no tax was imposed by reason of subparagraph (A) is used otherwise than in an off-highway business use, a tax shall be imposed by paragraph (1)(B), (2)(B), or (3)(A)(ii) of subsection (a) (whichever is appropriate) and by the corresponding provision of subsection (d)(1) (if any). For purposes of this subsection, the term “off-highway business use” has the meaning given to such term by section 6421(e)(2); except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train. In the case of any qualified methanol or ethanol fuel— the rate applicable under subsection (a)(2) shall be the applicable blender rate per gallon less than the otherwise applicable rate (6 cents per gallon in the case of a mixture none of the alcohol in which consists of ethanol), and subsection (d)(1) shall be applied by substituting “0.05 cent” for “0.1 cent” with respect to the sales and uses to which clause (i) applies. The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat). For purposes of subparagraph (A)(i), the applicable blender rate is— except as provided in clause (ii), 5.4 cents, and for sales or uses during calendar years 2001 through 2008, ⅒ of the blender amount applicable under section 40(h)(2) for the calendar year in which the sale or use occurs. On and after January 1, 2009 , subparagraph (A) shall not apply.

(c) Certain liquids used as a fuel in aviation There is hereby imposed a tax upon any liquid for use as a fuel other than aviation gasoline— sold by any person to an owner, lessee, or other operator of an aircraft for use in such aircraft, or used by any person in an aircraft unless there was a taxable sale of such fuel under subparagraph (A). No tax shall be imposed by this subsection on the sale or use of any liquid for use as a fuel other than aviation gasoline if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded. The rate of tax imposed by this subsection shall be 21.8 cents per gallon (4.3 cents per gallon with respect to any sale or use for commercial aviation).

(d) Additional taxes to fund Leaking Underground Storage Tank Trust Fund In addition to the taxes imposed by subsection (a), there is hereby imposed a tax of 0.1 cent a gallon on the sale or use of any liquid (other than liquefied petroleum gas and other than liquefied natural gas) if tax is imposed by subsection (a)(1) or (2) on such sale or use. No tax shall be imposed under the preceding sentence on the sale or use of any liquid if tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate. In addition to the taxes imposed by subsection (c), there is hereby imposed a tax of 0.1 cent a gallon on any liquid (other than gasoline (as defined in section 4083))— sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or used by any person as a fuel in an aircraft unless there was a taxable sale of such liquid under subparagraph (A). No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4081. In the case of any sale for use or use after December 31, 2006 , there is hereby imposed a tax of 0.1 cent per gallon on any liquid other than gasoline (as defined in section 4083)— sold by any person to an owner, lessee, or other operator of a diesel-powered train for use as a fuel in such train, or used by any person as a fuel in a diesel-powered train unless there was a taxable sale of such fuel under subparagraph (A). No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081. The taxes imposed by this subsection shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply. For purposes of this section, the tax imposed under this subsection shall be determined without regard to subsections (b)(1)(A), (f), (g), (h), and ( l ). The preceding sentence shall not apply with respect to subsection (g)(3) and so much of subsection (g)(1) as relates to vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.

([(e) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(C), Oct. 22, 2004, 118 Stat. 1613]

(f) Exemption for farm use Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used on a farm for farming purposes. For purposes of paragraph (1) of this subsection, use on a farm for farming purposes shall be determined in accordance with paragraphs (1), (2), and (3) of section 6420(c).

(g) Other exemptions Under regulations prescribed by the Secretary, no tax shall be imposed under this section— on any liquid sold for use or used as supplies for vessels or aircraft (within the meaning of section 4221(d)(3)); with respect to the sale of any liquid for the exclusive use of any State, any political subdivision of a State, or the District of Columbia, or with respect to the use by any of the foregoing of any liquid as a fuel; upon the sale of any liquid for export, or for shipment to a possession of the United States, and in due course so exported or shipped; with respect to the sale of any liquid to a nonprofit educational organization for its exclusive use, or with respect to the use by a nonprofit educational organization of any liquid as a fuel; and with respect to the sale of any liquid to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood. For purposes of paragraph (4), the term “nonprofit educational organization” means an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a). The term also includes a school operated as an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

(h) Exemption for use by certain aircraft museums Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in paragraph (2)(C). For purposes of this subsection, the term “aircraft museum” means an organization— described in section 501(c)(3) which is exempt from income tax under section 501(a), operated as a museum under charter by a State or the District of Columbia, and operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II.

([(i) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(D), Oct. 22, 2004, 118 Stat. 1613]

(j) Sales by United States, etc. The taxes imposed by this section shall apply with respect to liquids sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes.

([(k) Repealed. Pub. L. 108–357, title III, § 301(c)(6), Oct. 22, 2004, 118 Stat. 1461]

(l) Exemption for certain uses No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter or a fixed-wing aircraft for purposes of providing transportation with respect to which the requirements of subsection (f) or (g) of section 4261 are met.

(m) Certain alcohol fuels In the case of the sale or use of any partially exempt methanol or ethanol fuel the rate of the tax imposed by subsection (a)(2) shall be— after September 30, 1997 , and before October 1, 2028 — in the case of fuel none of the alcohol in which consists of ethanol, 9.15 cents per gallon, and in any other case, 11.3 cents per gallon, and after September 30, 2028 — in the case of fuel none of the alcohol in which consists of ethanol, 2.15 cents per gallon, and in any other case, 4.3 cents per gallon. The term “partially exempt methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from natural gas.

§ 4042 Tax on fuel used in commercial transportation on inland waterways

(a) In general There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation.

(b) Amount of tax The rate of the tax imposed by subsection (a) is the sum of— the Inland Waterways Trust Fund financing rate, and the Leaking Underground Storage Tank Trust Fund financing rate. For purposes of paragraph (1)— The Inland Waterways Trust Fund financing rate is 29 cents per gallon. The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon. The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate. The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply.

(c) Exemptions The tax imposed by subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet. The tax imposed by subsection (a) shall not apply with respect to any vessel used primarily for the transportation of persons. Subparagraph (B) of subsection (d)(1) shall not apply with respect to use by a State or political subdivision thereof. The tax imposed by subsection (a) shall not apply with respect to use for movement by tug of exclusively LASH (Lighter-aboard-ship) and SEABEE ocean-going barges released by their ocean-going carriers solely to pick up or deliver international cargoes.

(d) Definitions For purposes of this section— The term “commercial waterway transportation” means any use of a vessel on any inland or intracoastal waterway of the United States— in the business of transporting property for compensation or hire, or in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage). The term “inland or intracoastal waterway of the United States” means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978. The term “person” includes the United States, a State, a political subdivision of a State, or any agency or instrumentality of any of the foregoing.

(e) Date for filing return The date for filing the return of the tax imposed by this section for any calendar quarter shall be the last day of the first month following such quarter.

§ 4043 Surtax on fuel used in aircraft part of a fractional ownership program

(a) In general There is hereby imposed a tax on any liquid used (during any calendar quarter by any person) in a fractional program aircraft as fuel— for the transportation of a qualified fractional owner with respect to the fractional ownership aircraft program of which such aircraft is a part, or with respect to the use of such aircraft on account of such a qualified fractional owner, including use in deadhead service.

(b) Amount of tax The rate of tax imposed by subsection (a) is 14.1 cents per gallon.

(c) Definitions and special rules For purposes of this section— The term “fractional program aircraft” means, with respect to any fractional ownership aircraft program, any aircraft which— is listed as a fractional program aircraft in the management specifications issued to the manager of such program by the Federal Aviation Administration under subpart K of part 91 of title 14, Code of Federal Regulations, and is registered in the United States. The term “fractional ownership aircraft program” means a program under which— a single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners, there are 1 or more fractional owners per fractional program aircraft, with at least 1 fractional program aircraft having more than 1 owner, with respect to at least 2 fractional program aircraft, none of the ownership interests in such aircraft are— less than the minimum fractional ownership interest, or held by the program manager referred to in subparagraph (A), there exists a dry-lease aircraft exchange arrangement among all of the fractional owners, and there are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. The term “qualified fractional owner” means any fractional owner which has a minimum fractional ownership interest in at least one fractional program aircraft. The term “minimum fractional ownership interest” means, with respect to each type of aircraft— a fractional ownership interest equal to or greater than 1/16 of at least 1 subsonic, fixed wing, or powered lift aircraft, or a fractional ownership interest equal to or greater than 1/32 of at least 1 rotorcraft aircraft. The term “fractional ownership interest” means— the ownership of an interest in a fractional program aircraft, the holding of a multi-year leasehold interest in a fractional program aircraft, or the holding of a multi-year leasehold interest which is convertible into an ownership interest in a fractional program aircraft. The term “fractional owner” means any person owning any interest (including the entire interest) in a fractional program aircraft. The term “dry-lease aircraft exchange” means an agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as needed basis without crew, to each fractional owner. For purposes of subsection (a), a fractional program aircraft shall not be considered to be used for the transportation of a qualified fractional owner, or on account of such qualified fractional owner, when it is used for flight demonstration, maintenance, or crew training. A fractional program aircraft shall not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service.

(d) Termination This section shall not apply to liquids used as a fuel in an aircraft after September 30, 2028 .

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

(a) Imposition of tax 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: Automobile truck chassis. Automobile truck bodies. Truck trailer and semitrailer chassis. Truck trailer and semitrailer bodies. Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 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). 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). 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— such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary). For purposes of this subsection, a sale of an automobile truck or truck trailer or semitrailer shall be considered to be a sale of a chassis and of a body described in paragraph (1).

(b) Separate purchase of truck or trailer and parts and accessories therefor Under regulations prescribed by the Secretary— If— 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 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. Paragraph (1) shall not apply if— the part or accessory installed is a replacement part or accessory, or the aggregate price of the parts and accessories (and their installation) described in paragraph (1) with respect to any vehicle does not exceed $1,000 (or such other amount or amounts as the Secretary may by regulations prescribe). The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1).

(c) Termination On and after October 1, 2028 , the taxes imposed by this section shall not apply.

(d) Credit against tax for tire tax If— tires are sold on or in connection with the sale of any article, and tax is imposed by this subchapter on the sale of such tires, 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.

§ 4052 Definitions and special rules

(a) First retail sale For purposes of this subchapter— The term “first retail sale” means the first sale, for a purpose other than for resale or leasing in a long-term lease, after production, manufacture, or importation. Rules similar to the rules of section 4217 shall apply. If any person uses an article taxable under section 4051 before the first retail sale of such article, then such person shall be liable for tax under section 4051 in the same manner as if such article were sold at retail by him. Subparagraph (A) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him. In the case of any person made liable for tax by subparagraph (A), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary.

(b) Determination of price In determining price for purposes of this subchapter— there shall be included any charge incident to placing the article in condition ready for use, there shall be excluded— the amount of the tax imposed by this subchapter, if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and the value of any component of such article if— such component is furnished by the first user of such article, and such component has been used before such furnishing, and the price shall be determined without regard to any trade-in. In the case of any article sold (otherwise than through an arm’s-length transaction) at less than the fair market price, the tax under this subchapter shall be computed on the price for which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary. In the case of any long-term lease of an article which is treated as the first retail sale of such article, the tax under this subchapter shall be computed on a price equal to— the sum of— the price (determined under this subchapter but without regard to paragraph (4)) at which such article was sold to the lessor, and the cost of any parts and accessories installed by the lessor on such article before the first use by the lessee or leased in connection with such long-term lease, plus an amount equal to the presumed markup percentage of the sum described in clause (i). For purposes of subparagraph (A), the term “presumed markup percentage” means the average markup percentage of retailers of articles of the type involved, as determined by the Secretary. To the extent provided in regulations prescribed by the Secretary, subparagraph (A) shall not apply to specified types of leases where its application is not necessary to carry out the purposes of this subsection. In any case where the manufacturer, producer, or importer of any article (or a related person) is liable for tax imposed by this subchapter with respect to such article, the tax under this subchapter shall be computed on a price equal to the sum of— the price which would (but for this paragraph) be determined under this subchapter, plus the product of the price referred to in clause (i) and the presumed markup percentage determined under paragraph (3)(B). For purposes of this paragraph— Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of section 5061(e)(3)) as the manufacturer, producer, or importer. To the extent provided in regulations prescribed by the Secretary, a person shall not be treated as a related person with respect to the sale of any article if such article is sold through a permanent retail establishment in the normal course of the trade or business of being a retailer.

(c) Certain combinations not treated as manufacture For purposes of this subchapter (other than subsection (a)(3)(B)), a person shall not be treated as engaged in the manufacture of any article by reason of merely combining such article with any item listed in paragraph (2). The items listed in this paragraph are any coupling device (including any fifth wheel), wrecker crane, loading and unloading equipment (including any crane, hoist, winch, or power liftgate), aerial ladder or tower, snow and ice control equipment, earthmoving, excavation and construction equipment, spreader, sleeper cab, cab shield, or wood or metal floor.

(d) Certain other rules made applicable Under regulations prescribed by the Secretary, rules similar to the rules of subsections (c) and (d) of section 4216 (relating to partial payments) shall apply for purposes of this subchapter.

(e) Long-term lease For purposes of this section, the term “long-term lease” means any lease with a term of 1 year or more. In determining a lease term for purposes of the preceding sentence, the rules of section 168(i)(3)(A) shall apply.

(f) Certain repairs and modifications not treated as manufacture An article described in section 4051(a)(1) shall not be treated as manufactured or produced solely by reason of repairs or modifications to the article (including any modification which changes the transportation function of the article or restores a wrecked article to a functional condition) if the cost of such repairs and modifications does not exceed 75 percent of the retail price of a comparable new article. Paragraph (1) shall not apply if the article (as repaired or modified) would, if new, be taxable under section 4051 and the article when new was not taxable under such section or the corresponding provision of prior law.

(g) Regulations The Secretary shall prescribe regulations which permit, in lieu of any other certification, persons who are purchasing articles taxable under this subchapter for resale or leasing in a long-term lease to execute a statement (made under penalties of perjury) on the sale invoice that such sale is for resale. The Secretary shall not impose any registration requirement as a condition of using such procedure.

§ 4053 Exemptions

No tax shall be imposed by section 4051 on any of the following articles: Any article designed— to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and to be used primarily as living quarters or camping accommodations. Any body primarily designed— to process or prepare seed, feed, or fertilizer for use on farms, to haul feed, seed, or fertilizer to and on farms, to spread feed, seed, or fertilizer on farms, to load or unload feed, seed, or fertilizer on farms, or for any combination of the foregoing. Any house trailer. Any ambulance, hearse, or combination ambulance-hearse. Any article designed— to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis, and to be used to process or prepare concrete. Any box, container, receptacle, bin or other similar article— which is designed to be used as a trash container and is not designed for the transportation of freight other than trash, and which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body. Any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car. For purposes of the preceding sentence, piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car. Any vehicle which consists of a chassis— to which there has been permanently mounted (by welding, bolting, riveting, or other means) machinery or equipment to perform a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways, which has been specially designed to serve only as a mobile carriage and mount (and a power source, where applicable) for the particular machinery or equipment involved, whether or not such machinery or equipment is in operation, and which, by reason of such special design, could not, without substantial structural modification, be used as a component of a vehicle designed to perform a function of transporting any load other than that particular machinery or equipment or similar machinery or equipment requiring such a specially designed chassis. Any device or system of devices which— is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using one or more devices affixed to a tractor, and is determined by the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. Any insulation that has an R value of not less than R35 per inch. (Added Pub. L. 97–424, title V, § 512(b)(1) , Jan. 6, 1983 , 96 Stat. 2176 ; amended Pub. L. 98–369, div. A, title VII, § 735(b)(1) , July 18, 1984 , 98 Stat. 981 ; Pub. L. 108–357, title VIII, § 851(a)(1) , Oct. 22, 2004 , 118 Stat. 1607 ; Pub. L. 110–343, div. B, title II, § 206(a) , Oct. 3, 2008 , 122 Stat. 3839 .)