Peanut Drying Trucks Exempt From Excise Tax, Appeals Court Told

A Georgia semitruck manufacturer asked the Eleventh Circuit to affirm that it isn’t liable for excise taxes on modified peanut drying trucks because the trial court correctly found the vehicles weren’t made for highway use.

Rockwater Inc.said in a brief filed Friday that the US District Court for the Middle District of Georgia properly found its modified semitruck trailers that dry and transport peanuts didn’t qualify as true highway vehicles that are subject to a 12% excise tax. The company told the US Court of Appeals for the Eleventh Circuit that the vehicles didn’t qualify for truck production under ...