"Generally, a true “for hire” carrier will be exempted from sales tax on purchases used directly in the hauling of “for hire” activities. These carriers will normally obtain a Registered Retail Merchants Certificate (RRMC) and be given a number when completing exemption certificates."
"ICC/MC/US DOT numbers have nothing to do with being sales tax exempt on fuel or purchases. The key to sales tax exempt purchases (be it a vehicle, parts, or gasoline, etc.) is that the carrier must be in the business predominantly of “for hire” transportation and have a RRMC. NOTE: A RRMC/ICC/MC/US DOT only identifies the carrier; it does not mean that the carrier is actually sales tax exempt."
"A carrier may be both private and “for hire” or it may be in the business of manufacturing, but the predominate business income must be made from hauling “for hire” to be qualified for the sales tax exemption. Even then, the only purchases exempt from sales tax would be those used directly in the hauling “for hire” activities."