Do you have the owners manual for your pickup. If so look in for the "recreational towing", which will describe if can be towed.
I have the 2009 Motorhome towing guide and although it does list some Toyota cars there are no trucks listed, indicating that they don't recommend towing. All the passenger cars that are approved are manual transmissions.
That being said they do sell tow brackets for the Tacoma pickup here.
Roadmaster Inc. - Tow Bars, Braking Systems & RV Accessories
so you can assume that if you can buy the bracket others are towing the truck. Since it is a manual transmission you may be able to tow provided it has a transfer case with a neutral function, that completely isolates the transmission from the axles if it is being towed.
I'm sure others will respond