Maybe things have changed, but back in 2008 when I was looking at them, they were considered a commercial use purchase.
If you go into a Volvo, Freightliner or Peterbuilt dealer and try to purchase a brand new class 7-9 truck, you are looking at FET taxes
There used to be over 40
Sportchassis dealers in the USA. Maybe were shut down buy the Feds for not collecting FET when new sales were made. I think there are about a dozen dealers left today