Connecticut State Department of Revenue Services

PS 92(7.1)

Wrecker Operators as Motor Carriers

BACKGROUND: On August 13, 1992, the Department issued PS 92(7), Wrecker Operators as Motor Carriers. That Policy Statement described the circumstances under which a person operating or causing to be operated a wrecker was a motor carrier and accordingly, was required to affix motor carrier road tax identification markers to the wrecker. At that time, Conn. Gen. Stat. §12-478 defined "motor carrier" as any person which operated or caused to be operated a truck, as defined in Conn. Gen. Stat. §14-1, having a registered gross vehicle weight over 18,000 pounds, or a light weight, as defined in Conn. Gen. Stat. §14-1, over 7,500 pounds. (Registered gross vehicle weight is defined in Conn. Agencies Regs. §12-484-6.) During the 1995 session of the Connecticut General Assembly, this definition of motor carrier was amended by 1995 Conn. Pub. Acts 35, §1. This amendment is effective January 1, 1996.

PURPOSE: This Policy Statement describes the circumstances under which a person operating, or causing to be operated, a wrecker on public roads in Connecticut will, on or after January 1, 1996, be considered a motor carrier and accordingly, will be required to affix motor carrier road tax identification markers to the wrecker.

EFFECTIVE DATE: January 1, 1996.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-478, as amended by 1995 Conn. Pub. Acts 35, §1.

QUALIFIED MOTOR VEHICLE: As of January 1, 1996, a motor carrier means any person operating, or causing to be operated, any qualified motor vehicle on public roads in Connecticut. A qualified motor vehicle means a motor vehicle that is used, designed or maintained for transportation of persons or property and that:

  • has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
  • or has three or more axles, regardless of weight;
  • or is used in combination and the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds.

WRECKER: A wrecker, as defined in Conn. Gen. Stat. §14-1, is a "vehicle which is registered, designed, equipped and used exclusively for the purposes of towing or transporting wrecked or disabled motor vehicles for compensation."

CIRCUMSTANCES UNDER WHICH A PERSON OPERATING A WRECKER IS A MOTOR CARRIER: Where a wrecker is designed and equipped to transport, rather than to tow, wrecked or disabled vehicles and otherwise fits within the definition of qualified motor vehicle under Conn. Gen. Stat. §12-487, the person operating, or causing to be operated, such a wrecker on public roads in Connecticut is a motor carrier. A flat-bed wrecker is an example of a wrecker that is designed and equipped to transport wrecked or disabled vehicles.

CIRCUMSTANCES UNDER WHICH A PERSON OPERATING A WRECKER IS NOT A MOTOR CARRIER: Where a wrecker is designed to tow, rather than to transport, wrecked or disabled vehicles, the person operating or causing to be operated such a wrecker on public roads in Connecticut is not a motor carrier.

EFFECT OF THIS DOCUMENT: A Policy Statement is a document that explains in depth a current Department policy or practice affecting the liability of taxpayers. Unlike a Ruling, a Policy Statement does not apply a policy or practice to a specific set of facts but it may be referred to for general guidance by taxpayers. Unlike a Special Notice, it does not announce a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions.

EFFECT ON OTHER DOCUMENTS: PS 92(7) is modified and superseded and may not be relied upon on or after January 1, 1996. 

PS 92(7.1)
Motor carrier road tax
Issued: 7/23/96