Tax Type
Local Taxes
Description
County Power to License; Common Carriers;Contract Haulers
Topic
Local Power to Tax
Local Taxes Discussion
Date Issued
09-05-1974
A county may not require the purchase of license tags for tractor-trailers owned by a common carrier which does not limit its operation to intracity transportation. However, the county may license tractor-trailers used in intrastate or interstate "contract hauling' for a single person or corporation. Similarly, the county may license tractor-trailers leased to a manufacturer to haul its own products in intrastate or interstate commerce.
Attorney General's Opinion