Rockwater, Inc. v. USA
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November 18, 2024
11th Circ. Shelves Peanut Truck Co.'s Excise Tax Refund
The Eleventh Circuit has overturned a decision awarding an excise tax refund to a manufacturer for selling wagons that dry and carry peanuts, saying the refund is reserved for vehicles that are specially designed for off-highway transportation — a test the peanut wagons failed.
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September 30, 2024
11th Circ. Skeptical Of Peanut Truck Co.'s Excise Tax Refund
The Eleventh Circuit seemed skeptical of a lower court's decision to award a $37,000 excise tax refund to a manufacturer on its sale of wagons for carrying and drying peanuts, suggesting during oral arguments that the semitrailers may fail to qualify for a tax exemption for off-road vehicles.
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August 24, 2023
11th Circ. Urged To Nix Peanut Truck Co.'s Excise Tax Refund
A Georgia federal court erroneously awarded a semitrailer manufacturer a $37,000 excise tax refund, the U.S. government told the Eleventh Circuit on Thursday, saying the company's vehicles for transporting and drying peanuts did not qualify for an exemption to the truck and trailer tax.