Miller Industries is the world's largest manufacturer of towing and recovery equipment — specifically the bodies of wreckers (tow trucks) and car carriers that are mounted onto third-party chassis. End customers are professional towing operators who use the equipment to recover disabled vehicles, clear accident scenes, and transport cars and heavy equipment. Miller Industries sells through a network of roughly 76 independent distributor locations in North America and over 30 international distributors, with management claiming more than 90% exclusivity among its North American distributors. The company operates a portfolio of 11 brands spanning premium domestic names (Century, Vulcan, Challenger, Chevron), mid-range brands (Holmes, Champion), and European brands (Jige, Boniface, and Omars, the last of which was acquired in December 2025). Miller Industries manufactures in Tennessee, Pennsylvania, France, the UK, and Italy. The core business model involves manufacturing equipment bodies and selling them through distributors; in many transactions, Miller Industries also invoices the underlying chassis on a pass-through basis at little or no margin, which dilutes reported gross margins without affecting unit profitability. Demand is driven by miles driven, vehicle age, and accident frequency. The company is also building a military business, supplying recovery vehicles to allied militaries through prime contractors, with a Canadian military contract scheduled for production in 2027–2028. Miller Industries is investing in a roughly $100M plant expansion in Tennessee to support commercial and military growth.