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Examples: Motor transportation

Example 1

Speedy Trucking is hired to pickup office furniture in City A and then deliver it to City C. The total mileage from the pickup point to the delivery point is twenty miles. The carrier will use a direct route from City A, through City B, and deliver the goods in City C. City B’s corporate limits are within five miles of both City A and C.

Diagram showing City A as a pick up point and City C as a delivery point, with City B positioned between them. Arrows pointing from A to B, and B to C are labeled "5 miles," and text at the bottom reads "Total of 20 miles."

The motor transportation tax applies because the corporate limits of City A and City C are more than 5 miles apart.

Example 2

Speedy Trucking is hired to transport goods from City A to City B. The total mileage between the pickup point and delivery point is fifteen miles. There is 10 miles between the corporate limits of City A and City B.

Diagram showing City A and City B. An arrow between them is labeled "10 miles," and text at the bottom reads "Total of 15 miles."

The motor transportation tax applies because the corporate limits of City A and City B are more than five miles apart.

Example 3

Speedy Trucking is hired to transport goods from City A to a farm 6 miles outside of City A.

Diagram showing a route from City A to a Farm. An arrow between them is labeled "6 miles," and text at the bottom reads "Total of 10 miles".

The motor transportation tax applies because the destination is not within five miles of the corporate limits of City A.