Miller Industries is a Manufacturer of Towing and Recovery Equipment®. Co. provides towing and recovery equipment products. Co. manufactures the bodies of wreckers and car carriers, which are installed on truck chassis manufactured by third parties. Co. purchases the truck chassis for integration with its towing and recovery equipment and resells to its customers. Wreckers are used to recover and tow disabled vehicles and other equipment. Car carriers are flatbed vehicles with hydraulic tilt mechanisms. Co. also manufactures vehicle transport trailers. Co. manufactures and markets its wreckers, car carriers and trailers under various brand names, which include Century® and Challenger®.