Interpretation ID: nht76-1.40

DATE: 02/18/76

FROM: AUTHOR UNAVAILABLE; R. B. Dyson; NHTSA

TO: Miller Spreader Company

COPYEE: MR. WELTZER -- REGION OFC. V

TITLE: FMVSS INTERPRETATION

TEXT: This is in response to your letter of January 1, 1976, to Regional Office V of the National Highway Traffic Safety Administration (NHTSA), concerning whether your company's spreader product must comply with the requirements of Federal motor vehicle safety standards and regulations, paricularly Standard No. 119, New Pneumatic Tires.

The NHTSA issues safety standards and regulations for "motor vehicles." Section 102(3) of the National Traffic and Motor Vehicle Safety Act defines a motor vehicle as a vehicle "manufactured primarily for use on the public streets, roads, and highways." Thus, a motor vehicle is a vehicle which the manufacturer expects will use public highways as part of its intended function. The primary function of some vehicles is of a mobile, workperforming nature, and, as such, their manufacturer contemplates a primary use of the highway. Mobile cranes, rigs, and towed equipment such as chippers and pull-type street sweepers that travel at a normal highway speed are examples in this area. These motor vehicles qualify as trucks or trailers. As such they are subject to the Federal motor vehicle safety standards and regulations. On the basis of the information you have sent us your company's towed paver appears to be in this category of vehicles, and would therefore be considered a "motor vehicle."

There are some vehicles which are excepted from the motor vehicle classification despite their use on the highway. Highway maintenance and contruction equipment, lane stripers, self-propelled asphalt pavers, and other vehicles whose maximum speed does not exceed 20 mph and whose abnormal configuration distinguishes them from the traffic flow are not considered motor vehicles. Your company's paver would not appear to qualify in this category of vehicles since, as a towed paver, it would travel at a speed greater than 20 mph, at least when moving between job sites.

Consequently, your product must comply with the requirements of the Federal standards and regulations. Standard No. 119 does not directly impose any duty on you, because it applies to tires rather than vehicles. However, the NHTSA has recently issued Federal Motor Vehicle Safety Standard No. 120, Tire Selection and Rims for Vehicles Other Than Passenger Cars (copy enclosed). This standard does require, effective September 1, 1976, that your vehicles be equipped with tires that conform to Standard No. 119 and are of sufficient load rating.

Please contact us if we can be of any further assistance.

YOURS TRULY,

Miller Spreader Company

December 30, 1975

Bob Webtzer U. S. Department of Transportation

Enclosed please find the following items:

A. Literature describing two (2) models of Towed Pavers manufactured by the Miller Spreader Company:

1) Dial-A-Mat Paver

2) MS-708A Paver

B. Drawing 41001 showing the general arrangement of the rubber tired undercarriage used on both paver models above.

C. One photograph showing rubber tired undercarriage mounted under a Paver (See photograph marked "C")

D. One photograph showing towed paver carried on the rear of the dump body of a drump truck (see photograph marked "d").

E. One photograph showing paver elevated off the ground and being pulled by a tow bar assembly (see photograph marked "E")

F. Copy of Internal Revenue Service ruling exempting the Miller Paver when used in conjunction with a Miller Tow Bar from Excise Tax Regulations.

The Miller Towed Paver is a piece of construction machinery used specifically to spread asphalt or base materials on a prepared surface. This machine is used by both governmental bodies and commercial contractors to build and maintain driveways, parking areas, roads, etc.

A rubber tired undercarriage provides running gear for this paver. We have used a 530/450 6" wheel and pneumatic tire assembly in either 4 or 6 ply design. Our present models of this towed paver use eight (8) of these tire assemblies per paver (See drawing 41001).

To date we have no recorded incidents of wheel or tire failure other than an occassional flat, on these towed pavers.

We are interested in how the use of our present wheel and tire assembly on our Towed Paver meet current Department of Transportation specifications for this type of construction machinery. Specifically, we are interested in information pertaining to the particular application of our Towed Paver with a tow bar for highway use.

For purposes of our discussions we can treat both the Miller Dial-A-Mat Towed Paver and the Miller MS-708A Towed Paver as similar units in that changes in accessory components change the model designation and not the basic function of the machine. Hereafter we will refer to either machine as "Towed Paver".

The operation of the Towed Paver involves attaching the paver to the dump truck rear wheel assembly by means of an in-a-wheel hitch (see cover of Miller Dial-A-Mat literature). The dump body of the truck is then elevated, dumping asphalt materials into the hopper of the paver. The dump truck then moves forward pulling the paver which deposits a thickness of asphalt.

Transportation of the Towed Paver to and from the jobsite is done in either of two (2) ways. The most common method of transportation is to suspend the paver on the rear of a dump body (see photograph marked "d").

The second method of transportation of the paver to and from the jobsite is to use a tow bar (see photograph marked "e"). The towed paver is lifted off the ground by use of two (2) hydraulic cylinders and locked into the elevated position. The tow bar is attached to the rear of the paver. The tow bar is then attached to rear of the towing vehicle. Safety chains, lights, etc. are provided. The Paver is pulled from jobsite to jobsite much in the same manner as portable concrete pumps, concrete mixers, etc.

The distance the paver would be towed would not normally exceed 10-15 miles. I don't know whether the enclosed information for a excise tax exemption will be of any help but I have enclosed it for any useful purpose it might serve. I trust the enclosed information is complete. Please let me know if you need further information. Thank you for your assistance.

W. Thomas James, III

Internal Revenue Service

May 13 1974

Miller Spreader Company

Attn: Mr. W. Thomas James, II Vice President

This is in reply to your letter of April 3, 1974, requesting a ruling whether the proposed manufacture and sale of a towing device described below will be subject to the manufacturer's excise tax imposed by section 4061(b)(1) of the Internal Revenue Code of 1954.

The towing device (Tow Bar) is specially designed to be attached directly to an asphault spreader (Miller Paver) and will be used to connect the Miller Paver to a towing vehicle (truck) for the purposes of job to job moves. The Tow Bar will be limited to use only with a Miller Paver and will not be adaptable for use with other machinery.

Section 4061(b)(1) of the Code imposes a tax on parts or accessories (other than tires and inner tubes) for any of the articles enumerated in subsection (a)(1) sold by the manufacturer, producer, or importer.

Section 48.4061(b)(2) of the Excise Tax Regulations defines the term "parts or accessories" as including (1) any article the primary use of which is to improve, repair, replace, or serve as a component part of an automobile truck or bus chassis or body, or other automobile chassis or body or taxable tractor, (2) any article designed to be attached to or used in connection with such chassis, body or tractor to add to its utility or ornamentation, and (3) any article the primary use of which is in connection with such chassis, body, or tractor, whether or not essential to its operation or use.

We have previously ruled in Revenue Ruling 72-479, published in the Internal Revenue Cumulative Bulletin 1972-2 at page 544, that a self-feeding spreading device designed to be attached to a standard dump truck body is not a "part or accessory" subject to excise tax. The Miller Paver is a self-feeding spreading device as described in Revenue Ruling 72-479 and is therefore not a "part or accessory" subject to excise tax.

The Tow Bar described is designed to be used primarily as a component part of, to add to the utility of, and in connection with the non-taxable Miller Paver rather than primarily with a taxable towing vehicle. Therefore the proposed manufacture and sale of the Tow Bar would not be subject to the tax imposed by section 4061(b)(1) of the Code.

We are enclosing a copy of Revenue Ruling 72-479 for your information.

Richard L. Crain Acting Chief, Excise Tax Branch

For the best paving job, greater profits . . . chec miller MS - 708A with Hydraulic Beam Electric/Hydraulic Controls Rubber Tires Heat

FOR MATERIAL SAVINGS

You'll need Miller's exclusive Hydraulic Beam. This feature alone will save time and material as well as reduce operator fatigue. Two levers on the operator's console let him make thickness corrections on either or both sides of the paver.

Corrections are made quickly and accurately . . . WITH HYDRAULIC BEAM a correction can be made in less than 4 feet of paver travel . . . with other pavers the same correction takes from 12 to 15 feet of travel.

FOR A SMOOTHER MAT

Check Miller's wide stance rubber tire undercarriage. The tires are staggered so they won't follow truck ruts and will provide a smoother ride over rough base.

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FOR QUALITY MAT FINISH

Miller's heavy duty screed wear plate features rolled edges to assure a better mat seal on both straight pulls and on a radius. Both edges are rolled making the wear plate reversible.

A 31 jet in line screed heater provides even heat along the entire screed to assure a uniform mat finish. The even heat also eliminates plate warpage.

An insulated cover running the entire width of the paver shields the operator from the heat and minimizes fuel consumption.

FOR BETTER MATERIAL FLOW Miller's clean, unobstructed hopper design provides excellent material flow. Enlarged gate and bleed out openings increase the flow of material to the screed and extensions.

FOR MOBILITY

Only Miller utilizes a 4-point chain hook up for transporting the paver from job to job. This system assures safe, even support along the entire width of the truck body and prevents damage to the body or tailgate.

FOR GREATER RETURN ON INVESTMENT

In addition to all these outstanding performance features, Miller pavers are built to hold up under high tonnage and extreme paving conditions. All stress points (*) are engineered to provide maximum strength, thus assuring extended paver life.

MAKE US PROVE MILLER IS BEST . . . ASK US TO DEMONSTRATE.

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