Understanding and Assessing the Costs of the Federal Retail Excise Tax on the Department of Defense

Edward G. Keating ; Chad Pino ; Sarah H. Bana

RAND Corporation

RAND Corporation

关键词: United States Department of Defense;    Military Budgets and Defense Spending;    Military Vehicles;   

DOI  :  10.7249/RR1635
RP-ID  :  RR-1635-OSD

学科分类：自然科学（综合）

美国|英语

来源: RAND Corporation Published Research

【 摘 要 】

Certain types of medium and heavy tactical wheeled vehicles purchased or refurbished by the U.S. Department of Defense (DoD) are subject to a 12-percent Federal Retail Excise Tax (FRET) on the retail price or refurbishment cost of the vehicle. Original equipment manufacturers (OEMs) pay FRET, but are reimbursed for these payments by DoD. FRET proceeds are provided to the Highway Trust Fund (HTF).