Excise, Overhead, Handling
"Excise, Overhead, Handling" was an abbreviation that appeared on some automotive bills of sale prior to 1971. It appeared as the initialism E.O.H., referring to a federal excise tax on motor vehicles and, in some contexts, dealer overhead and handling charges.[1]
During the 1950s, the tax was 10% of the wholesale price of the vehicle and was used for highway construction. It was reduced to 6-7% during the '60s and then repealed in 1971.[2][3]
References
- ↑ Ingraham, Joseph C (July 17, 1952). "Auto Buyers Found Paying Tax on a Tax in Sales Levy; TAX OVERPAYMENT SEEN ON CAR SALES". The New York Times. ISSN 0362-4331. Retrieved 2026-08-01.
- ↑ "Federal Tax Rates on Motor Vehicles and Related Products - Table FE-101B". www.fhwa.dot.gov. Retrieved 2026-08-01.
- ↑ "G.M. Says Tax on Its Cars Was Turned Over to U.S." The New York Times. December 16, 1971. ISSN 0362-4331. Retrieved 2026-08-01.
External links
- 1953 Cadillac Eldorado Bill of Sale - An example of the use of E.O.H.
- 1956 Nash Metropolitan Pricing - Another example of E.O.H.
- Federal Tax Rates on Automobiles - Changes to automotive taxation over time
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