Skip to main content
Dump truck operators perform a variety of activities and the taxability of the operators depends on the activity performed. For example, when an agreement calls for the mere transportation or loading and dumping dirt, the operator is subject to the public utility tax under either the motor or urban transportation classification.
See Excise Tax Advisory (ETA) 3050.2021 -Dump Truck Operators for several different types of operations and the resulting tax liability.