The type of trailer sold will determine if it qualifies as special inventory. Texas Property Tax code Section 23.121 Dealer’s Motor Vehicle Inventory (a) (8) states “ ‘Motor vehicle’ means a towable recreational vehicle or a fully self-propelled vehicle with at least two wheels which has as its primary purpose the transport of a person or persons, or property, whether or not intended for use on a public street, road, or highway.” If you have a question on whether your trailer inventory qualifies as special inventory, please contact the appraisal district for the county in which you do business.