Previous Page | Table of Contents | Index | Next Page 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