It is common practice for manufactures of engines, brakes, axels, tires, and other parts to offer incentives for trucking companies to specify their parts in new tractors. All diesel engine manufactures offer rebates if you specify their engine in at least 3 new tractors.
Some trailer manufactures offer rebates if you purchase their trailers. It is also common practice for fuel stops, business-to-business (B2B) internet companies and fuel cards to issue monthly rebates on fuel purchased.
The tax implications of rebates are they should be reported as income, as a reduction of expense, or as a reduction to the cost/basis of the new asset.
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