Does this mount at the factory brake light location?

Yes. This is designed to replace the OEM third brake light using the existing mounting points — no drilling or custom brackets required.

Will I need to do any wiring work?

This assembly connects to the factory brake light circuit. Consult your Tacoma service manual for wire routing and connector type — some years use different plugs.

Does the smoke lens reduce brightness?

The tinted lens does darken the appearance, but LED output compensates for most of that reduction. Test fit and function before finalizing installation to confirm visibility meets your needs.