Maybe this isn't the way the state looks at it, but I'm not being paid to haul my car in my trailer. Sure the car earns money, but the truck and trailer don't. A truck driver gets paid to haul something down the highway. If I were hauling a car for someone else, and getting paid to do that, I would be subject to the DOT requirements. The act of using a state asset to generate income, is the whole point of the tax. So how can the state say that my truck and trailer are making me money, when I'm not getting compensated for that purpose?

I suppose you could argue the point of, how am I going to get the car to the track to make money, without using the truck and trailer? Well, let's look at well drillers. They don't have to even put license plates on their trucks, because they don't haul anything. But, the vehicle itself makes money. So, I guess to satisfy the above argument, I should just drive my car to the track...

Also noted above is that there is a minimum weight involved too. I'm not sure too many pickups with trailers would be over that weight.

Carry on...

Bill