taxmap/pubs/p510-044.htm#en_us_publink1000117266Chapter 6Retail Tax on Heavy Trucks, Trailers, and Tractors(p36)Retail Tax on Heavy Trucks, Trailers, and Tractors A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles.