Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Toyota Tacoma is substantially cheaper to get to the dealership than the GMC Sierra 1500.
The GMC Sierra 1500 pales in comparison to the Toyota Tacoma with respect to fuel economy.
With respect to gas mileage, the Toyota Tacoma and the GMC Sierra 1500 don't differ much.
The Toyota is considerably less expensive than the GMC Sierra 1500 with respect to MSRP.
Utility
The Sierra 1500 will most certainly prove friendlier than the Toyota Tacoma for those of you with frequent child-cargo.
There's no clear winner between the Sierra 1500 and the Tacoma when it comes to hauling capacity.
The GMC Sierra 1500 outpulls the Tacoma by a big margin.
Convenience
You will definitely have to visit your friendly gas station more often with the Toyota Tacoma than with the GMC Sierra 1500.
Comfort
Taller drivers will substantially enjoy the extra head room in the GMC Sierra 1500's front cabin compared to the Tacoma.
The ampler interior dimensions of the GMC Sierra 1500 make it considerably more spacious for your passengers than the Toyota.
Dimensions
The GMC Sierra 1500 is significantly more bulky than the Toyota Tacoma.
Your wallet will hurt more every time you fill up the GMC Sierra 1500 than the Toyota Tacoma because of its bigger tank.
The Toyota Tacoma and the GMC compete for the same parking spaces.
The Toyota Tacoma's shorter wheelbase will likely give a more agile feel in daily traffic. On the flip side, the GMC Sierra 1500 is likely to have a smoother, more stable ride.
Performance
With respect to horsepower, the GMC Sierra 1500 packs quite a wallop and will knock the Toyota Tacoma down a few rungs. On the flip side, bear in mind that high horsepower engines often command higher insurance premiums.
With that kind of horsepower, the GMC Sierra 1500 is a genuine speedster.
Handling
With their comparable turning radii, the Toyota Tacoma and the GMC Sierra 1500 definitely handle almost the same into and out of tight spots.
Drivetrain
The GMC has a larger engine than the Toyota Tacoma. Note that smaller engines are often cheaper to fix, but smaller engines can be stressed more.
Torque equals pickup, and the GMC Sierra 1500 will have picked up and gone by the time the Toyota Tacoma finally gets moving.
Warranty
The Tacoma and the GMC Sierra 1500 have the same basic warranty.