For a construction worker who's office is his enclosed trailer does this count as an office? (mobile office)

[joepitetti]

Does a four wheeler also count for personal property tax?
A tractor?

[LeeM · Accepted solution]

Yes, on all counts. 

As long as the office was used exclusively for business, then you can deduct the costs associated with that. 

As far as being able to deduct personal property tax, yes you can deduct both the 4-wheeler and tractor property tax that was paid based on the value of the vehicles.