The Alabama Department of Revenue defines a truck as a “self-propelled vehicle designed and used primarily for the transportation of property in or upon its own structure.” A truck may also qualify as a “commercial motor vehicle” if it is operated for business purposes and has a gross vehicle weight rating (GVWR) of over 10,000 pounds, or if the combination of truck and trailer has a GVWR of at least 26,001 pounds. Such vehicles are subject to state regulation. If they are involved in interstate commerce, they are also subject to federal regulation.
