DRS: PS 92(7), Wrecker Operators as Motor Carriers

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Policy Statement has been modified and superseded by PS 92(7.1)

PS 92(7)

Wrecker Operators as Motor Carriers


PURPOSE: This Policy Statement describes the circumstances under which a person operating, or causing to be operated a wrecker is a motor carrier and, accordingly, is required to affix motor carrier road tax identification marker to the wrecker.


STATUTORY AUTHORITY: Conn. Gen. Stat. 12-478(a) and Conn. Agencies Regs. 12-478-6


"MOTOR CARRIER" INCLUDES any person who operates or causes to be operated any truck, as defined in Conn. Gen. Stat. 14-1, having

  • a registered gross vehicle weight, as defined in Conn. Agencies Regs. 12-478-6, over 18,000 pounds, or
  • a light weight, as defined in Conn. Gen. Stat. 14-1, over 7,500 pounds.

"TRUCK":  A truck, as defined in Conn. Gen. Stat. 14-1, is "a motor vehicle designed, used or maintained primarily for the transportation of property.


"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 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, the wrecker is a truck.  If the wrecker's registered gross vehicle weight is over 18,000 pounds or its light weight is over 7,500 pounds, the person operating or causing to be operated such a wrecker is a motor carrier.


CIRCUMSTANCES UNDER WHICH PERSON OPERATING A WRECKER IS NOT A MOTOR CARRIER: Where a wrecker is designed to tow -- but not to transport -- wrecked or disabled vehicles, the wrecker is not a truck.  The person operating or causing to be operated such a wrecker is not a motor carrier.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


PS 92(7)
Motor carrier road tax
Issued: 8/13/92