1. (a) As heretofore indicated, every truck having an unloaded weight of more than 8,000 pounds and every tractor having an unloaded weight of more than 4,000 pounds is required to have a permit, if the carrier elects the unloaded weight method of computing the tax (see § 481.9, infra). It is necessary, therefore, to determine the meaning of “unloaded weight”.

2. (b) The unloaded weight of the motor vehicle is the actual weight of the vehicle plus the following equipment:

   1. (1) all equipment necessary for the performance of the function of the vehicle as a vehicle;
   2. (2) all equipment necessary for the safety of the vehicle;
   3. (3) all equipment permanently attached to the vehicle;
   4. (4) all equipment used exclusively for the protection of the load carried by the vehicle; and
   5. (5) all equipment used exclusively for the loading or unloading of the vehicle.

3. (c) The following equipment is therefore included in the unloaded weight:

   1. (1) oil pumps used on trucks for delivering gasoline and oil;
   2. (2) hoists on dump and coal trucks;
   3. (3) transit concrete mixers;
   4. (4) tool boxes;
   5. (5) oil, gasoline, diesel and other fuel and water in attached receptacles ordinarily provided by the manufacturer for such purpose;
   6. (6) tires, including spare tires;
   7. (7) icing units on refrigerator trucks;
   8. (8) pads, quilts, excelsior, planks, rollers, etc.;
   9. (9) skid chains.

Tax Law, § 501, subd. 7